https://www.taxtmi.com/acts?id=2537 Chapter 4 sets out duty exemption and remission instruments-Advance Authorisation, DFIA and DEPB-that permit duty free import or post export remission/credit of duties for inputs used in export production. Advance Authorisation and DFIA allow imports subject to actual user conditions, specified exclusions, and minimum value addition; they carry export obligations, limited transferability and interaction with anti dumping, safeguard, drawback and CENVAT rules. DEPB grants duty credits to neutralise customs incidence on export content and is transferable under port specific conditions. Specialised rules apply to the Gems and Jewellery sector regarding replenishment, value addition, wastage norms and nominated agencies. en-us Sat, 19 Jan 2008 22:45:54 +0530 Sun, 25 Aug 2013 00:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=2537 Chapter 4 sets out duty exemption and remission instruments-Advance Authorisation, DFIA and DEPB-that permit duty free import or post export remission/credit of duties for inputs used in export production. Advance Authorisation and DFIA allow imports subject to actual user conditions, specified exclusions, and minimum value addition; they carry export obligations, limited transferability and interaction with anti dumping, safeguard, drawback and CENVAT rules. DEPB grants duty credits to neutralise customs incidence on export content and is transferable under port specific conditions. Specialised rules apply to the Gems and Jewellery sector regarding replenishment, value addition, wastage norms and nominated agencies. Act-Rules DGFT Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=2537