https://www.taxtmi.com/acts?id=8597 Chapter 4 sets out Duty Exemption and Duty Remission schemes: Advance Authorisation and DFIA enable duty free import of inputs (including fuel and mandatory spares) for export production subject to actual user conditions, value addition requirements and export obligations; DEPB provides duty credit to neutralise import content; DFIA applies to SION notified items with minimum value addition and CENVAT interactions; sectoral specialisations, notably Gems and Jewellery, have tailored replenishment, nominated agency, transferability and wastage rules. en-us Mon, 14 Apr 2008 11:38:36 +0530 Sat, 28 Apr 2012 12:47:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=8597 Chapter 4 sets out Duty Exemption and Duty Remission schemes: Advance Authorisation and DFIA enable duty free import of inputs (including fuel and mandatory spares) for export production subject to actual user conditions, value addition requirements and export obligations; DEPB provides duty credit to neutralise import content; DFIA applies to SION notified items with minimum value addition and CENVAT interactions; sectoral specialisations, notably Gems and Jewellery, have tailored replenishment, nominated agency, transferability and wastage rules. Act-Rules DGFT Mon, 14 Apr 2008 11:38:36 +0530 https://www.taxtmi.com/acts?id=8597