Origin declaration: DBK statement requires listing indigenous inputs with gate pass proof and certification by authorised agent. Statement DBK-III requires listing Indian origin materials/components procured from three months prior to first shipment up to the application date, with detailed columns for description, quantity, assessable value, excise tariff and duty paid, supplier and gate pass particulars, assessment finality and remarks; Drawback II items procured locally must be included, gate pass photocopies must be furnished for specified inputs, non final assessments or refunds must be disclosed, and the statement must be certified by the authorised agent and an independent accountant.
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.
Origin declaration: DBK statement requires listing indigenous inputs with gate pass proof and certification by authorised agent.
Statement DBK-III requires listing Indian origin materials/components procured from three months prior to first shipment up to the application date, with detailed columns for description, quantity, assessable value, excise tariff and duty paid, supplier and gate pass particulars, assessment finality and remarks; Drawback II items procured locally must be included, gate pass photocopies must be furnished for specified inputs, non final assessments or refunds must be disclosed, and the statement must be certified by the authorised agent and an independent accountant.
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