https://www.taxtmi.com/circulars?id=7431 Import of second-hand spares with second-hand capital goods is permitted under the Actual User condition without the five-year residual life requirement; additional SIL benefits in Handbook paragraphs (a)-(e) apply to exports on or after 1.4.97 while paragraph (f) applies only to exports on or after 1.4.98; Bank Realisation Certificates must not be insisted upon for revalidation of Advance licences. en-us Tue, 28 Jul 1998 00:00:00 +0530 Fri, 11 Sep 2009 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7431 Import of second-hand spares with second-hand capital goods is permitted under the Actual User condition without the five-year residual life requirement; additional SIL benefits in Handbook paragraphs (a)-(e) apply to exports on or after 1.4.97 while paragraph (f) applies only to exports on or after 1.4.98; Bank Realisation Certificates must not be insisted upon for revalidation of Advance licences. Circulars DGFT Tue, 28 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7431