Export/import authorization required for movement of active pharmaceutical ingredients between SEZs, DTA, and foreign territory. The Instruction clarifies that the NDPS Act's definitions of 'export from India' and 'to import to India' apply only to movements between India and places outside India; therefore export/import authorisation is required only for Active Pharmaceutical Ingredients when moving from a SEZ to outside India, from outside India into a SEZ, or for sale in the Domestic Tariff Area, and not for movements that remain within India.
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/import authorization required for movement of active pharmaceutical ingredients between SEZs, DTA, and foreign territory.
The Instruction clarifies that the NDPS Act's definitions of "export from India" and "to import to India" apply only to movements between India and places outside India; therefore export/import authorisation is required only for Active Pharmaceutical Ingredients when moving from a SEZ to outside India, from outside India into a SEZ, or for sale in the Domestic Tariff Area, and not for movements that remain within India.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
