Restriction on transfer of imported materials where central excise or additional customs duty credit claimed; applies to manufacturer-exporters only. The substituted condition bars sale or transfer of materials or transfer of an advance licence where credit of Central Excise duty or Additional Customs duty has been availed under rule 56A or rule 57A of the Central Excise Rules, 1944; this restriction applies only to a manufacturer-exporter or an exporter who has declared a supporting manufacturer whose name appears on the licence.
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.
Restriction on transfer of imported materials where central excise or additional customs duty credit claimed; applies to manufacturer-exporters only.
The substituted condition bars sale or transfer of materials or transfer of an advance licence where credit of Central Excise duty or Additional Customs duty has been availed under rule 56A or rule 57A of the Central Excise Rules, 1944; this restriction applies only to a manufacturer-exporter or an exporter who has declared a supporting manufacturer whose name appears on the licence.
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