https://www.taxtmi.com/circulars?id=874 Exemption from additional Customs duty on imports against Quantity Based Advance Licences is limited to licences issued to manufacturer-exporters on applications made on or after 1 December 1995, must be recorded on the Advance Licence and DEEC Book, and excludes merchant-exporters; exports tied to applications made prior to that date do not qualify. The actual user condition and non-transferability of licences and imported materials continue to apply, and other existing notification conditions and circular instructions remain in force. en-us Fri, 08 Dec 1995 00:00:00 +0530 Thu, 17 Jul 2025 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=874 Exemption from additional Customs duty on imports against Quantity Based Advance Licences is limited to licences issued to manufacturer-exporters on applications made on or after 1 December 1995, must be recorded on the Advance Licence and DEEC Book, and excludes merchant-exporters; exports tied to applications made prior to that date do not qualify. The actual user condition and non-transferability of licences and imported materials continue to apply, and other existing notification conditions and circular instructions remain in force. Circulars Customs Fri, 08 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=874