Special Advance Authorisation enables combined use with AIR drawback through designated shipping bill coding and drawback identifiers. Special Advanced Authorisation may be combined with AIR drawback: exporters must use the designated export scheme code in the shipping bill, enter Advance Authorisation details in the DEEC table, and apply modified tariff suffixes to indicate Cenvat availed status. Exporters claiming Brand Rate provisional drawback must declare the prescribed identifier followed by the tariff item and marker to enable provisional payment of the Customs portion of the alternative AIRs. The same procedures permit discharge of EPCG obligations in the shipping bill.
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.
Special Advance Authorisation enables combined use with AIR drawback through designated shipping bill coding and drawback identifiers.
Special Advanced Authorisation may be combined with AIR drawback: exporters must use the designated export scheme code in the shipping bill, enter Advance Authorisation details in the DEEC table, and apply modified tariff suffixes to indicate Cenvat availed status. Exporters claiming Brand Rate provisional drawback must declare the prescribed identifier followed by the tariff item and marker to enable provisional payment of the Customs portion of the alternative AIRs. The same procedures permit discharge of EPCG obligations in the shipping bill.
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