https://www.taxtmi.com/circulars?id=992 Permits freight consolidation for co located electronic hardware units; allows partial debonding of capital goods with Development Commissioner and Assistant Commissioner approvals; authorises re export, DTA clearance on payment of duty, or destruction of scrapped raw materials with requisite permissions; permits import of goods for reconditioning/upgradation under relevant notifications; accepts free replacement of defective exports subject to GR waiver; affirms self removal where only indigenous inputs are used with Commissioner's permission; and confirms DTA sales and committee based clearances for software and electronic hardware under existing EXIM policy. en-us Fri, 19 Sep 1997 00:00:00 +0530 Thu, 31 Jul 2025 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=992 Permits freight consolidation for co located electronic hardware units; allows partial debonding of capital goods with Development Commissioner and Assistant Commissioner approvals; authorises re export, DTA clearance on payment of duty, or destruction of scrapped raw materials with requisite permissions; permits import of goods for reconditioning/upgradation under relevant notifications; accepts free replacement of defective exports subject to GR waiver; affirms self removal where only indigenous inputs are used with Commissioner's permission; and confirms DTA sales and committee based clearances for software and electronic hardware under existing EXIM policy. Circulars Customs Fri, 19 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=992