Duty Free Entitlement Certificate restrictions limit certain exports and bar agricultural imports from duty free entitlement use. Correction inserts exclusions to the Duty Free Entitlement Certificate for Status Holders: exports of rough, uncut and semi polished diamonds; gold and silver in any form including plain jewellery; central pool food grains; and items exported under free shipping bills shall not count for entitlement. Separately, agricultural products classified in Chapters 1-24 of the ITC (HS) are not allowed for import under Duty Free Credit Entitlement Certificates.
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.
Duty Free Entitlement Certificate restrictions limit certain exports and bar agricultural imports from duty free entitlement use.
Correction inserts exclusions to the Duty Free Entitlement Certificate for Status Holders: exports of rough, uncut and semi polished diamonds; gold and silver in any form including plain jewellery; central pool food grains; and items exported under free shipping bills shall not count for entitlement. Separately, agricultural products classified in Chapters 1-24 of the ITC (HS) are not allowed for import under Duty Free Credit Entitlement Certificates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
