Rebate of duty on castor and groundnut oil granted without duty documents, subject to specified export and compliance conditions. Rebate of duty on castor oil and groundnut oil may be granted without production of duty paying documents or Form A.R.4 where goods meet the Vegetable Oil Grading and Marking Rules; exports by land and inland water are limited to Pakistan or Burma; exports occur within two years of duty payment; customs must sample consignments for chemical testing; payment and date of duty must be established by duty paying documents for similar goods; minimum rebate and market value conditions apply; exporters must produce endorsed shipping documents and undertake six month refund liability; rebate is paid in cash by authorised officers under prescribed procedures.
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.
Rebate of duty on castor and groundnut oil granted without duty documents, subject to specified export and compliance conditions.
Rebate of duty on castor oil and groundnut oil may be granted without production of duty paying documents or Form A.R.4 where goods meet the Vegetable Oil Grading and Marking Rules; exports by land and inland water are limited to Pakistan or Burma; exports occur within two years of duty payment; customs must sample consignments for chemical testing; payment and date of duty must be established by duty paying documents for similar goods; minimum rebate and market value conditions apply; exporters must produce endorsed shipping documents and undertake six month refund liability; rebate is paid in cash by authorised officers under prescribed procedures.
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