Export restriction on fertilizers: licensing required, with limited free export for listed manufacturers upon auditor certification. The ITC(HS) amendment classifies fertilizer item codes 3102-3105 as Restricted, permitting exports only under licence except where manufacturers listed in appended schedules may freely export their own production after prior intimation and provision of a self-declaration and statutory auditor's certificate that no concession/subsidy was claimed; these documents must be produced to Customs. Direct importers of MOP may export recent imports freely if they forgo or return concessions, provide auditor certification, and realise export proceeds in free foreign exchange. Appendices list eligible manufacturers and administrative implementation is directed to the Department of Fertilisers and Customs.
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 restriction on fertilizers: licensing required, with limited free export for listed manufacturers upon auditor certification.
The ITC(HS) amendment classifies fertilizer item codes 3102-3105 as Restricted, permitting exports only under licence except where manufacturers listed in appended schedules may freely export their own production after prior intimation and provision of a self-declaration and statutory auditor's certificate that no concession/subsidy was claimed; these documents must be produced to Customs. Direct importers of MOP may export recent imports freely if they forgo or return concessions, provide auditor certification, and realise export proceeds in free foreign exchange. Appendices list eligible manufacturers and administrative implementation is directed to the Department of Fertilisers and Customs.
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