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        Amendments in Appendix 4J of Hand Book of Procedures 2015-20 and in General Notes for Chemicals and Allied Products of Standard Input Output Norms (SION) relating to Export Obligation Period under Advance Authorizations

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        Export obligation period limited for specified inputs under Advance Authorizations, including stricter 12 month rule for certain drug imports. Amendments to Appendix 4J set specific export obligation periods for inputs imported under Advance Authorizations with pre import conditions, specifying distinct periods for categories such as spice inputs for value addition, drugs from unregistered sources, penicillin and 6 APA from unregistered sources, tea, silk, precious metals, raw sugar, natural rubber, certain notified SION items, and fabrics under the Special Advance Authorization Scheme. General Note No.15 of the Chemical and Allied Products SION restricts export obligation to 12 months for penicillin/6 APA imported from unregistered sources, prohibits further extension, and requires the licensing authority to endorse this on the Authorization; imports from registered sources follow the normal period.
                          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.

                                Export obligation period limited for specified inputs under Advance Authorizations, including stricter 12 month rule for certain drug imports.

                                Amendments to Appendix 4J set specific export obligation periods for inputs imported under Advance Authorizations with pre import conditions, specifying distinct periods for categories such as spice inputs for value addition, drugs from unregistered sources, penicillin and 6 APA from unregistered sources, tea, silk, precious metals, raw sugar, natural rubber, certain notified SION items, and fabrics under the Special Advance Authorization Scheme. General Note No.15 of the Chemical and Allied Products SION restricts export obligation to 12 months for penicillin/6 APA imported from unregistered sources, prohibits further extension, and requires the licensing authority to endorse this on the Authorization; imports from registered sources follow the normal period.





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                                ActsIncome Tax
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