Input accountability requires shipping bill declaration, accountability statement and engineer certification for EODC issuance. EODC shall be issued where the exporter has declared input quantities in the shipping bill, submitted the prescribed accountability statement linking exported items to imported inputs with matching quantities and specifications, and produced an independent Chartered Engineer's certificate certifying that the imported inputs were technically required and actually consumed in the manufacture of the exported products; matching of imported and consumed quantities in the specified columns is mandatory, and the procedure applies to pending EODC irrespective of policy period.
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Provisions expressly mentioned in the judgment/order text.
Input accountability requires shipping bill declaration, accountability statement and engineer certification for EODC issuance.
EODC shall be issued where the exporter has declared input quantities in the shipping bill, submitted the prescribed accountability statement linking exported items to imported inputs with matching quantities and specifications, and produced an independent Chartered Engineer's certificate certifying that the imported inputs were technically required and actually consumed in the manufacture of the exported products; matching of imported and consumed quantities in the specified columns is mandatory, and the procedure applies to pending EODC irrespective of policy period.
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