Attempts to obtain double benefits under DEPB/ Advance Licensing Scheme in respect of goods being manufactured / processed by 100% Export Oriented Units (EOUs)/units in Export Processing Zones (EPZs)
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
DEPB exclusion for EOU/EPZ exports: such exports cannot be used for duty credit or for advance licence discharge, triggering enforcement. Exports by 100% Export Oriented Units and Export Processing Zone units, direct or via third party, are not entitled to DEPB benefits or to discharge export obligation under advance licences; shipping bills for third party exports must name both manufacturer and third party and state the manufacturer's EOU/EPZ status; Regional Licensing Authorities must initiate enforcement proceedings if such double claims are detected.
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.
DEPB exclusion for EOU/EPZ exports: such exports cannot be used for duty credit or for advance licence discharge, triggering enforcement.
Exports by 100% Export Oriented Units and Export Processing Zone units, direct or via third party, are not entitled to DEPB benefits or to discharge export obligation under advance licences; shipping bills for third party exports must name both manufacturer and third party and state the manufacturer's EOU/EPZ status; Regional Licensing Authorities must initiate enforcement proceedings if such double claims are detected.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
