Applicability of correct rate of duty on inputs permitted to be cleared to DTA from KAFTZ which are originally brought into the zone after availing the benefit of Notification No. 272/79-C.E., dated 18-10-1979 - Instructions regarding
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Duty-free inputs restrictions: FTZ inputs cannot be cleared to the domestic tariff area unless exemption notification permits. Inputs procured duty-free within a Free Trade Zone for manufacture of export goods must be used for export only and may not be cleared to the Domestic Tariff Area; only capital goods may be cleared to DTA after a prescribed period subject to conditions and duty. Clearance of duty-exempt inputs to DTA absent express notification permission is unlawful and must not be permitted.
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.
Duty-free inputs restrictions: FTZ inputs cannot be cleared to the domestic tariff area unless exemption notification permits.
Inputs procured duty-free within a Free Trade Zone for manufacture of export goods must be used for export only and may not be cleared to the Domestic Tariff Area; only capital goods may be cleared to DTA after a prescribed period subject to conditions and duty. Clearance of duty-exempt inputs to DTA absent express notification permission is unlawful and must not be permitted.
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