Specific input identification required in shipping bills for export authorisation redemption; interim invoice signature permitted for SEZ filings. Paragraph 4.1.15 requires the exact specific name/description of inputs used in manufacturing exported goods to be endorsed in the shipping bill and to match the Authorisation; only inputs so endorsed will be allowed at redemption or discharge of export obligation. Where SEZ-online lacks a facility to record input details, assessing officers should put their dated signature on the body of the invoice(s) attached to the bill of export to verify the specific inputs, and exporters should use this interim measure until the online module is modified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Specific input identification required in shipping bills for export authorisation redemption; interim invoice signature permitted for SEZ filings.
Paragraph 4.1.15 requires the exact specific name/description of inputs used in manufacturing exported goods to be endorsed in the shipping bill and to match the Authorisation; only inputs so endorsed will be allowed at redemption or discharge of export obligation. Where SEZ-online lacks a facility to record input details, assessing officers should put their dated signature on the body of the invoice(s) attached to the bill of export to verify the specific inputs, and exporters should use this interim measure until the online module is modified.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
