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of <h1>Government Amends Customs Notification No. 104/95: New Conditions for V.B.A.L. Import Credits and Input Restrictions .B.A.L</h1> The Central Government has amended Notification No. 104/95-Customs under the Customs Act, 1962, concerning imports against V.B.A.L. The amendments specify conditions for credit admissibility, focusing on inputs with quantity restrictions as per the standard input-output norms. Credit is allowed only if the export product is manufactured from prime quality inputs, unless norms permit scrap or waste. The amendments also address the calculation of duties and value of inputs, with a cap on the total value of inputs for credit claims. Additionally, the Pass Book or credit allowed is non-transferable.
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