Duty-free movement of intermediate goods permitted to exporters subject to licence, bond, registration, account and export conditions. Movement of intermediate excisable goods without payment of duty is permitted to ultimate exporters subject to Advance Intermediate Licence or application, supply against an Advance Release Order not exceeding the Duty Exemption Entitlement Certificate, registration and bonding with the Assistant Collector, compliance with movement, sampling, accounting and export reporting requirements, and prescribed handling of waste or by-products; non-compliance permits duty recovery from security or bond enforcement.
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-free movement of intermediate goods permitted to exporters subject to licence, bond, registration, account and export conditions.
Movement of intermediate excisable goods without payment of duty is permitted to ultimate exporters subject to Advance Intermediate Licence or application, supply against an Advance Release Order not exceeding the Duty Exemption Entitlement Certificate, registration and bonding with the Assistant Collector, compliance with movement, sampling, accounting and export reporting requirements, and prescribed handling of waste or by-products; non-compliance permits duty recovery from security or bond enforcement.
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