https://www.taxtmi.com/circulars?id=2227 Surrender of a Special Import License equivalent to three times the c.i.f. value is required for imports under SIL, but that surrender requirement does not apply to consignments shipped or despatched before the Handbook cut-off (para 15.14, Vol. I), which are exempt from the three-times surrender provision. en-us Wed, 26 May 1999 00:00:00 +0530 Mon, 02 Mar 2009 18:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2227 Surrender of a Special Import License equivalent to three times the c.i.f. value is required for imports under SIL, but that surrender requirement does not apply to consignments shipped or despatched before the Handbook cut-off (para 15.14, Vol. I), which are exempt from the three-times surrender provision. Circulars DGFT Wed, 26 May 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2227