https://www.taxtmi.com/circulars?id=3023 Unregistered raw material under the Advance Authorisation remains prohibited from domestic consumption, but the holder may use inputs to produce other export goods, re-export the same imported material to any foreign buyer, or destroy inputs/finished products in the presence of the jurisdictional excise authority upon payment of applicable customs duty with interest; documentary evidence must be filed and where the export obligation period has expired, a composition fee is payable to extend the obligation. en-us Tue, 30 Oct 2007 00:00:00 +0530 Sat, 03 Nov 2007 12:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3023 Unregistered raw material under the Advance Authorisation remains prohibited from domestic consumption, but the holder may use inputs to produce other export goods, re-export the same imported material to any foreign buyer, or destroy inputs/finished products in the presence of the jurisdictional excise authority upon payment of applicable customs duty with interest; documentary evidence must be filed and where the export obligation period has expired, a composition fee is payable to extend the obligation. Circulars DGFT Tue, 30 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3023