https://www.taxtmi.com/notifications?id=18702 The substituted proviso confines exemption for imports against provisional credits to goods that are inputs required for use in production in the factory of the DEPB holder or in the factory of a supporting manufacturer specified in the DEPB, and prohibits transfer, loan, sale, parting with or disposal of such inputs in any manner, even after export credits have been earned to set off provisional credits. en-us Wed, 03 Sep 1997 00:00:00 +0530 Mon, 03 Aug 2009 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=18702 The substituted proviso confines exemption for imports against provisional credits to goods that are inputs required for use in production in the factory of the DEPB holder or in the factory of a supporting manufacturer specified in the DEPB, and prohibits transfer, loan, sale, parting with or disposal of such inputs in any manner, even after export credits have been earned to set off provisional credits. Notifications Customs Wed, 03 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/notifications?id=18702