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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Duty Exemption for Imports Under Advance Licence: No Customs Duties on Specified Materials Per Customs Tariff Act, 1975.</h1> The notification exempts materials imported into India under the Duty Exemption Entitlement Certificate from customs duties, including additional, safeguard, and anti-dumping duties, as per the Customs Tariff Act, 1975. This exemption applies to imports made under an Advance Licence as per the Export and Import Policy 1997-2002. Conditions include executing a bond for potential duty payment, presenting the licence and certificate at customs clearance, and fulfilling export obligations within specified periods. Imports and exports must occur through designated ports, airports, or container depots, and the materials and licences cannot be transferred or sold.
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