Removal of intermediate goods without duty allowed for licensed exporters subject to registration, bond, accountkeeping and export conditions. Removal of specified excisable intermediate goods without payment of duty is allowed for supply to exporters under the Advance Licence/Duty Exemption Scheme where supply is against an Advance Release Order and within the duty exemption entitlement. The ultimate exporter must register, enter a bond, follow Chapter X rules, allow sampling and testing, maintain accounts, submit post export summaries with attested shipping documents, and ensure waste/by products are cleared on payment, reused, or destroyed under supervision. Certain resultant products must be exported only through specified ports, airports, or depots.
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.
Removal of intermediate goods without duty allowed for licensed exporters subject to registration, bond, accountkeeping and export conditions.
Removal of specified excisable intermediate goods without payment of duty is allowed for supply to exporters under the Advance Licence/Duty Exemption Scheme where supply is against an Advance Release Order and within the duty exemption entitlement. The ultimate exporter must register, enter a bond, follow Chapter X rules, allow sampling and testing, maintain accounts, submit post export summaries with attested shipping documents, and ensure waste/by products are cleared on payment, reused, or destroyed under supervision. Certain resultant products must be exported only through specified ports, airports, or depots.
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