https://www.taxtmi.com/circulars?id=7508 Exports qualify for Pass Book Scheme credit only when the later of the mate receipt or bill of lading is dated on or before the scheme cutoff; if that later document is dated after the cutoff, no credit is available. Credits may be utilised for imports within one year from the date of grant, and renewal of the Pass Book is not necessary to enter or use credits, subject to the Handbook of Procedures provision on date of shipment/dispatch. en-us Wed, 31 Dec 1997 00:00:00 +0530 Sat, 12 Sep 2009 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7508 Exports qualify for Pass Book Scheme credit only when the later of the mate receipt or bill of lading is dated on or before the scheme cutoff; if that later document is dated after the cutoff, no credit is available. Credits may be utilised for imports within one year from the date of grant, and renewal of the Pass Book is not necessary to enter or use credits, subject to the Handbook of Procedures provision on date of shipment/dispatch. Circulars DGFT Wed, 31 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7508