Incorporation of a new provision as paragraph 4.7A in the HBP. v1 to allow access to duty free inputs based on actuals, for pharmaceutical products manufactured through Non-Infringing process- regarding.
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Advance authorisation for non infringing pharma exports: duty free inputs allowed based on certified actuals and market approval. A new provision authorises issuance of Advance Authorisation for pharmaceutical products made via a Non Infringing (NI) process, permitting access to duty free inputs based on actuals certified by a Chartered Engineer (Chemical) against ANDA/DMF and approved by the destination market. Applications are to be filed on ANF 4J with Appendix 32C and Appendix 23A documentation; RA verifies the engineer's certificate and Appendix 23A certified by Central Excise and issues authorisation without NC referral. Redemption requires RA comparison of certified consumption with authorised inputs; shortfalls attract customs duty with interest or additional exports, subject to preservation of verified records.
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.
Advance authorisation for non infringing pharma exports: duty free inputs allowed based on certified actuals and market approval.
A new provision authorises issuance of Advance Authorisation for pharmaceutical products made via a Non Infringing (NI) process, permitting access to duty free inputs based on actuals certified by a Chartered Engineer (Chemical) against ANDA/DMF and approved by the destination market. Applications are to be filed on ANF 4J with Appendix 32C and Appendix 23A documentation; RA verifies the engineer's certificate and Appendix 23A certified by Central Excise and issues authorisation without NC referral. Redemption requires RA comparison of certified consumption with authorised inputs; shortfalls attract customs duty with interest or additional exports, subject to preservation of verified records.
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