Duty-free import flexibility extended to writing instruments, subject to actual user condition and restricted transferability. Notification 199/94 extends duty free import of inputs listed in input output norms for writing instruments under the Value Based Advance Licensing scheme, permitting imports without direct nexus between export product and imported materials. It imposes an actual user condition: transferability or disposal endorsements are allowed only to manufacturers of writing instruments upon fulfillment of export obligations. Field officers must ensure compliance and disallow concessions, demand duties and notify licensing authorities where transfers reach non manufacturers.
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 import flexibility extended to writing instruments, subject to actual user condition and restricted transferability.
Notification 199/94 extends duty free import of inputs listed in input output norms for writing instruments under the Value Based Advance Licensing scheme, permitting imports without direct nexus between export product and imported materials. It imposes an actual user condition: transferability or disposal endorsements are allowed only to manufacturers of writing instruments upon fulfillment of export obligations. Field officers must ensure compliance and disallow concessions, demand duties and notify licensing authorities where transfers reach non manufacturers.
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