Import Export Pass Book replenishment rule excludes imports when indigenous inputs were obtained duty free under excise rules. Amendment inserts a provision excluding from the Import Export Pass Book notification any goods imported as replenishment of indigenous inputs that were obtained without payment of excise duties under the Central Excise Rules, and re numbers the subsequent paragraph accordingly.
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Provisions expressly mentioned in the judgment/order text.
Import Export Pass Book replenishment rule excludes imports when indigenous inputs were obtained duty free under excise rules.
Amendment inserts a provision excluding from the Import Export Pass Book notification any goods imported as replenishment of indigenous inputs that were obtained without payment of excise duties under the Central Excise Rules, and re numbers the subsequent paragraph accordingly.
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