Easing of documentation requirements allows inter-departmental acceptance of export documents, streamlining export-import formalities. Government departments will accept export documents issued by other departments (shipping bill, bank realisation certificate, packing list, bill of lading) pending a Single Common Document, avoiding fresh submissions. Advance Licences permit duty-free import of inputs under the actual user condition and are exempt from basic and additional customs duties, education cess and, generally, anti-dumping and safeguard duties, with specified exceptions where anti-dumping or safeguard duties remain applicable.
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.
Easing of documentation requirements allows inter-departmental acceptance of export documents, streamlining export-import formalities.
Government departments will accept export documents issued by other departments (shipping bill, bank realisation certificate, packing list, bill of lading) pending a Single Common Document, avoiding fresh submissions. Advance Licences permit duty-free import of inputs under the actual user condition and are exempt from basic and additional customs duties, education cess and, generally, anti-dumping and safeguard duties, with specified exceptions where anti-dumping or safeguard duties remain applicable.
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