Duty exemption for advance authorization: imports permitted for manufacture of otherwise prohibited exports subject to strict compliance conditions. The notification exempts materials imported under an Advance Authorization for manufacture and export of an otherwise prohibited item from additional duty, safeguard duty and anti dumping duty, subject to production of the authorization at clearance, conformity of imported materials to authorised descriptions, adherence to notified SION or fixed norms, execution of a bond securing duty with interest if conditions fail, routing through specified EDI-enabled ports/ICDs/LCS, discharge of the export obligation within ninety days by exporting the resultant product made in India, non-transferability and actual user restriction, and documentary and procedural requirements including re export for defective materials.
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 exemption for advance authorization: imports permitted for manufacture of otherwise prohibited exports subject to strict compliance conditions.
The notification exempts materials imported under an Advance Authorization for manufacture and export of an otherwise prohibited item from additional duty, safeguard duty and anti dumping duty, subject to production of the authorization at clearance, conformity of imported materials to authorised descriptions, adherence to notified SION or fixed norms, execution of a bond securing duty with interest if conditions fail, routing through specified EDI-enabled ports/ICDs/LCS, discharge of the export obligation within ninety days by exporting the resultant product made in India, non-transferability and actual user restriction, and documentary and procedural requirements including re export for defective materials.
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