Advance licence imports: amendment broadens exemption to all products exported by manufacturer-exporters with licences applied thereafter. Amendment inserts a new entry in Notification No.149/95-Cus. providing that all products for export shall be covered for imports against Advance Licences issued to manufacturer-exporters where the licence was issued on an application made on or after the commencement date specified in the amendment, thereby expanding the exemption in the miscellaneous exemption notification.
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Provisions expressly mentioned in the judgment/order text.
Advance licence imports: amendment broadens exemption to all products exported by manufacturer-exporters with licences applied thereafter.
Amendment inserts a new entry in Notification No.149/95-Cus. providing that all products for export shall be covered for imports against Advance Licences issued to manufacturer-exporters where the licence was issued on an application made on or after the commencement date specified in the amendment, thereby expanding the exemption in the miscellaneous exemption notification.
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