https://www.taxtmi.com/acts?id=11088 Duty exemption schemes (Advance Authorisation and DFIA) permit duty-free import of inputs, fuel and consumables for export production subject to actual user conditions, minimum value addition, export obligations, and exclusions; Advance Authorisation and DFIA set rules on exemptions from customs duties, transferability after EO (with liability for additional customs/excise duty where applicable), sourcing via AROs or back to back LCs, and applicability of drawback and CENVAT. DEPB grants duty credit to neutralise customs on import content. Separate, detailed replenishment and sourcing regimes apply to the Gems and Jewellery sector. en-us Mon, 31 Aug 2009 10:59:53 +0530 Mon, 30 Apr 2012 16:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11088 Duty exemption schemes (Advance Authorisation and DFIA) permit duty-free import of inputs, fuel and consumables for export production subject to actual user conditions, minimum value addition, export obligations, and exclusions; Advance Authorisation and DFIA set rules on exemptions from customs duties, transferability after EO (with liability for additional customs/excise duty where applicable), sourcing via AROs or back to back LCs, and applicability of drawback and CENVAT. DEPB grants duty credit to neutralise customs on import content. Separate, detailed replenishment and sourcing regimes apply to the Gems and Jewellery sector. Act-Rules DGFT Mon, 31 Aug 2009 10:59:53 +0530 https://www.taxtmi.com/acts?id=11088