Inputs actually used requirement restricts duty-free import to only inputs used in exported goods, superseding earlier guidance. Notification No. 31 requires that inputs actually used in manufacture of the export product must be the only inputs imported under the authorisation, and that imported inputs must be used in the export product; accordingly Policy Circular No.30 (10.10.2005) is withdrawn and duty-free imports under Chapter 4 of the FTP shall be governed by Notification No. 31, with any inconsistent prior communications deemed superseded.
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Provisions expressly mentioned in the judgment/order text.
Inputs actually used requirement restricts duty-free import to only inputs used in exported goods, superseding earlier guidance.
Notification No. 31 requires that inputs actually used in manufacture of the export product must be the only inputs imported under the authorisation, and that imported inputs must be used in the export product; accordingly Policy Circular No.30 (10.10.2005) is withdrawn and duty-free imports under Chapter 4 of the FTP shall be governed by Notification No. 31, with any inconsistent prior communications deemed superseded.
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