https://www.taxtmi.com/circulars?id=11338 Facility of clubbing shall be available only for redemption or regularisation, with no further imports or exports allowed; authorisations under similar Customs notifications may be clubbed across financial years, and Advance Authorisations issued on or after 1.4.2004 may be clubbed despite differing customs notifications. Regional Authorities or central headquarters will consider ANF 4D requests for clubbing if inputs are properly accounted for; value addition for clubbed authorisations is the average of minimum prescribed value addition, and upon clubbing authorisations are treated as one for regularisation of any shortfall. en-us Thu, 13 Oct 2011 00:00:00 +0530 Thu, 13 Oct 2011 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11338 Facility of clubbing shall be available only for redemption or regularisation, with no further imports or exports allowed; authorisations under similar Customs notifications may be clubbed across financial years, and Advance Authorisations issued on or after 1.4.2004 may be clubbed despite differing customs notifications. Regional Authorities or central headquarters will consider ANF 4D requests for clubbing if inputs are properly accounted for; value addition for clubbed authorisations is the average of minimum prescribed value addition, and upon clubbing authorisations are treated as one for regularisation of any shortfall. Circulars DGFT Thu, 13 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11338