Exemption from additional customs duty limited to manufacturer-exporters for quantity-based advance licences, altering licence eligibility and obligation discharge. Exemption from additional Customs duty on imports against Quantity Based Advance Licences is limited to licences issued to manufacturer-exporters on applications made on or after 1 December 1995, must be recorded on the Advance Licence and DEEC Book, and excludes merchant-exporters; exports tied to applications made prior to that date do not qualify. The actual user condition and non-transferability of licences and imported materials continue to apply, and other existing notification conditions and circular instructions remain in force.
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.
Exemption from additional customs duty limited to manufacturer-exporters for quantity-based advance licences, altering licence eligibility and obligation discharge.
Exemption from additional Customs duty on imports against Quantity Based Advance Licences is limited to licences issued to manufacturer-exporters on applications made on or after 1 December 1995, must be recorded on the Advance Licence and DEEC Book, and excludes merchant-exporters; exports tied to applications made prior to that date do not qualify. The actual user condition and non-transferability of licences and imported materials continue to apply, and other existing notification conditions and circular instructions remain in force.
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