https://www.taxtmi.com/circulars?id=753 Notification 199/94 extends duty free import of inputs listed in input output norms for writing instruments under the Value Based Advance Licensing scheme, permitting imports without direct nexus between export product and imported materials. It imposes an actual user condition: transferability or disposal endorsements are allowed only to manufacturers of writing instruments upon fulfillment of export obligations. Field officers must ensure compliance and disallow concessions, demand duties and notify licensing authorities where transfers reach non manufacturers. en-us Wed, 11 Jan 1995 00:00:00 +0530 Tue, 15 Jul 2025 15:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=753 Notification 199/94 extends duty free import of inputs listed in input output norms for writing instruments under the Value Based Advance Licensing scheme, permitting imports without direct nexus between export product and imported materials. It imposes an actual user condition: transferability or disposal endorsements are allowed only to manufacturers of writing instruments upon fulfillment of export obligations. Field officers must ensure compliance and disallow concessions, demand duties and notify licensing authorities where transfers reach non manufacturers. Circulars Customs Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=753