https://www.taxtmi.com/circulars?id=8516 A new provision authorises issuance of Advance Authorisation for pharmaceutical products made via a Non Infringing (NI) process, permitting access to duty free inputs based on actuals certified by a Chartered Engineer (Chemical) against ANDA/DMF and approved by the destination market. Applications are to be filed on ANF 4J with Appendix 32C and Appendix 23A documentation; RA verifies the engineer's certificate and Appendix 23A certified by Central Excise and issues authorisation without NC referral. Redemption requires RA comparison of certified consumption with authorised inputs; shortfalls attract customs duty with interest or additional exports, subject to preservation of verified records. en-us Mon, 14 Feb 2011 00:00:00 +0530 Mon, 23 Apr 2012 18:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8516 A new provision authorises issuance of Advance Authorisation for pharmaceutical products made via a Non Infringing (NI) process, permitting access to duty free inputs based on actuals certified by a Chartered Engineer (Chemical) against ANDA/DMF and approved by the destination market. Applications are to be filed on ANF 4J with Appendix 32C and Appendix 23A documentation; RA verifies the engineer's certificate and Appendix 23A certified by Central Excise and issues authorisation without NC referral. Redemption requires RA comparison of certified consumption with authorised inputs; shortfalls attract customs duty with interest or additional exports, subject to preservation of verified records. Circulars DGFT Mon, 14 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8516