https://www.taxtmi.com/circulars?id=1104 Special Advance Licensing Scheme allows manufacturer-exporters of electronics to import specified inputs duty-free for manufacture of export goods, subject to DEEC-quantified descriptions, pre-export importation, normal Customs checks, prohibition on transfer except for prescribed waste, and discharge of export obligation only upon certification by a designated officer of actual utilisation; licences may be issued against LUT/Bond or Bank Guarantee, require port registration and DEEC debiting, and non-fulfilment attracts Customs duty recovery with interest and record-keeping contraventions. en-us Tue, 27 Oct 1998 00:00:00 +0530 Tue, 19 Aug 2025 14:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1104 Special Advance Licensing Scheme allows manufacturer-exporters of electronics to import specified inputs duty-free for manufacture of export goods, subject to DEEC-quantified descriptions, pre-export importation, normal Customs checks, prohibition on transfer except for prescribed waste, and discharge of export obligation only upon certification by a designated officer of actual utilisation; licences may be issued against LUT/Bond or Bank Guarantee, require port registration and DEEC debiting, and non-fulfilment attracts Customs duty recovery with interest and record-keeping contraventions. Circulars Customs Tue, 27 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1104