https://www.taxtmi.com/notifications?id=23295 Amendment inserts S.Nos. 37C-37E providing customs exemption for raw and refined sugar, subject to Annexure conditions 5D-5F. Condition 5D allows exemption for imports by sugar factories or refineries, and for other importers requires a contract with a factory/refinery, a bond that the raw sugar will be refined, and bond discharge upon a Central Excise certificate within three months proving refinement, failing which differential duty is payable. Condition 5E requires APEDA-registered import contracts; Condition 5F requires a Chartered Accountant certificate verifying bulk-consumer status based on prior twelve-month consumption. en-us Sat, 08 Jan 2011 00:00:00 +0530 Sat, 11 Jan 2020 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=23295 Amendment inserts S.Nos. 37C-37E providing customs exemption for raw and refined sugar, subject to Annexure conditions 5D-5F. Condition 5D allows exemption for imports by sugar factories or refineries, and for other importers requires a contract with a factory/refinery, a bond that the raw sugar will be refined, and bond discharge upon a Central Excise certificate within three months proving refinement, failing which differential duty is payable. Condition 5E requires APEDA-registered import contracts; Condition 5F requires a Chartered Accountant certificate verifying bulk-consumer status based on prior twelve-month consumption. Notifications Customs Sat, 08 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/notifications?id=23295