https://www.taxtmi.com/circulars?id=812 Pass Book Scheme allows crediting of basic customs duty on inputs used in export production into a pass book held by a designated authority; exports must be on Shipping Bills declaring scheme use, applicable Standard Input Output Norms, and a waiver of drawback or advance licence benefits. Credits require verification by the Assistant Commissioner of Customs, are limited to basic duty, and are valid for specified periods. Imports against pass book credits require Bills of Entry to show duties leviable but for exemption so designated authority can debit the pass book and endorse the Bill of Entry. en-us Wed, 07 Jun 1995 00:00:00 +0530 Wed, 16 Jul 2025 15:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=812 Pass Book Scheme allows crediting of basic customs duty on inputs used in export production into a pass book held by a designated authority; exports must be on Shipping Bills declaring scheme use, applicable Standard Input Output Norms, and a waiver of drawback or advance licence benefits. Credits require verification by the Assistant Commissioner of Customs, are limited to basic duty, and are valid for specified periods. Imports against pass book credits require Bills of Entry to show duties leviable but for exemption so designated authority can debit the pass book and endorse the Bill of Entry. Circulars Customs Wed, 07 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=812