Export of imported goods permitted without licence subject to negative list and special import licence exclusions, rupee exports require value addition. Export of imported goods may be made without a licence if exported in the same or substantially the same form, except when the item appears on the Negative List of Imports or Negative List of Exports or was imported under a Special Import Licence. Exports of goods imported against payment in freely convertible currency may be effected against freely convertible currency; if exported for payment in Indian rupees, a minimum value addition of 100% applies, subject to the same exclusions.
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.
Export of imported goods permitted without licence subject to negative list and special import licence exclusions, rupee exports require value addition.
Export of imported goods may be made without a licence if exported in the same or substantially the same form, except when the item appears on the Negative List of Imports or Negative List of Exports or was imported under a Special Import Licence. Exports of goods imported against payment in freely convertible currency may be effected against freely convertible currency; if exported for payment in Indian rupees, a minimum value addition of 100% applies, subject to the same exclusions.
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