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        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.

        <h1>Customs exemption amendments update eligible entities, replenishment authorisations, FOB-based benefit caps and NFE-based exit relief.</h1> Amendments add an eligible laboratory to a customs exemption, revise benefit rates for rhodium finish and silver jewellery as percentages of preceding year FOB exports and substitute 'Replenishment Licence' with 'Replenishment Authorisation' with updated Handbook cross references; they also permit one time clearance or debonding under Advance Authorization on payment of duty where a unit exits after meeting positive Net Foreign Exchange (NFE) criteria and add a definition and calculation method for NFE.

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