Circular dated 03.12.2006

[Guest]

Dear Sir, please clarify circular dated 03.12.2006, pls explain whether it is of inputs exported as such under lut, pls explain, thanks and regards pls urgent require.or any case law.

[DR.MARIAPPAN GOVINDARAJAN]

Please furnish the circular number.

AI Summary

Inputs exported as such under LUT need clarification; circular reference required to provide authoritative guidance. Whether a departmental circular addresses treatment of inputs exported as such under Letter of Undertaking (LUT) was queried, but no guidance was provided because the respondent requested the specific circular number; determining applicability to inputs exported under LUT requires identification and examination of the circular.