https://www.taxtmi.com/circulars?id=851 Exemption from both basic and additional Customs duty is available for materials imported against Value Based Advance Licences for leather garments and ready-made garments when licence applications are filed on or after 19th September, 1995 and relied-on exports occur after filing; inputs are subject to an Actual User Condition, licences are non-transferable, exports prior to the specified date cannot fulfil obligations for earlier applications, and the scheme adopts compliance, recordkeeping, and monitoring requirements in line with the earlier Notification No. 204/92-Cus. en-us Thu, 21 Sep 1995 00:00:00 +0530 Fri, 18 Jul 2025 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=851 Exemption from both basic and additional Customs duty is available for materials imported against Value Based Advance Licences for leather garments and ready-made garments when licence applications are filed on or after 19th September, 1995 and relied-on exports occur after filing; inputs are subject to an Actual User Condition, licences are non-transferable, exports prior to the specified date cannot fulfil obligations for earlier applications, and the scheme adopts compliance, recordkeeping, and monitoring requirements in line with the earlier Notification No. 204/92-Cus. Circulars Customs Thu, 21 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=851