Actual user duty exemption: certificate and officer entry rules now formalise import export documentation and licence conditions. Amendment requires an Actual User Duty Exemption Entitlement Certificate issued by the Licensing Authority and prescribes that the proper officer record full details of imported inputs in Part C and full particulars of resultant export products in Part E; licences must specify CIF and FOB values and permit imports only under standard input-output norms, and export obligations must be discharged within the licence period by exporting resultant products manufactured in India.
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.
Actual user duty exemption: certificate and officer entry rules now formalise import export documentation and licence conditions.
Amendment requires an Actual User Duty Exemption Entitlement Certificate issued by the Licensing Authority and prescribes that the proper officer record full details of imported inputs in Part C and full particulars of resultant export products in Part E; licences must specify CIF and FOB values and permit imports only under standard input-output norms, and export obligations must be discharged within the licence period by exporting resultant products manufactured in India.
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