Imports against Advance Licence: amendment restricts excise benefit claims, permitting only a specified excise notification exemption under Central Excise Rules. The notification amends the Advance Licence conditions to provide that benefits under rule 191A or 191B as in force immediately before 1 October 1994, or rule 12(1)(b) or rule 13(1)(b) of the Central Excise Rules, 1944, shall not have been availed for materials under the licence, except for the benefit allowed by a specified Central Excise notification; and replaces the export declaration to require exporters to declare non-availment of those excise benefits for exports under the DEEC, except the expressly allowed notification relief.
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Imports against Advance Licence: amendment restricts excise benefit claims, permitting only a specified excise notification exemption under Central Excise Rules.
The notification amends the Advance Licence conditions to provide that benefits under rule 191A or 191B as in force immediately before 1 October 1994, or rule 12(1)(b) or rule 13(1)(b) of the Central Excise Rules, 1944, shall not have been availed for materials under the licence, except for the benefit allowed by a specified Central Excise notification; and replaces the export declaration to require exporters to declare non-availment of those excise benefits for exports under the DEEC, except the expressly allowed notification relief.
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