Account of removals: prescribed AC-1 form records transfers from FTZ/EOU/SEZ to domestic tariff area, detailing quantities and duty. Prescribes the AC-1 form as the mandatory register for accounting removals from FTZ, EOU and SEZ to the Domestic Tariff Area, requiring recording of Commissionerate, Division, Range, unit details, date, description, opening balance, quantity manufactured, totals, quantities cleared, invoice number and date, closing balance, duty paid, remarks, and separate columns for transfers to the Domestic Tariff Area and for export.
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.
Account of removals: prescribed AC-1 form records transfers from FTZ/EOU/SEZ to domestic tariff area, detailing quantities and duty.
Prescribes the AC-1 form as the mandatory register for accounting removals from FTZ, EOU and SEZ to the Domestic Tariff Area, requiring recording of Commissionerate, Division, Range, unit details, date, description, opening balance, quantity manufactured, totals, quantities cleared, invoice number and date, closing balance, duty paid, remarks, and separate columns for transfers to the Domestic Tariff Area and for export.
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