Eligibility for production incentive: payments credited under input-credit exemption must be counted when computing incentive credit. RG 23 Part II payments arising under a notification that provides exemption by way of input credit must be counted, along with production ledger duties, when computing the credit amount available as a production incentive; the effective rate of duty calculation requires treating such credit-granting exemption notifications as part of the duties to be taken into account for incentive computation.
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.
Eligibility for production incentive: payments credited under input-credit exemption must be counted when computing incentive credit.
RG 23 Part II payments arising under a notification that provides exemption by way of input credit must be counted, along with production ledger duties, when computing the credit amount available as a production incentive; the effective rate of duty calculation requires treating such credit-granting exemption notifications as part of the duties to be taken into account for incentive computation.
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