https://www.taxtmi.com/circulars?id=52522 Applicability of para 4.1.15 is specified: transactions with both export and import completed before the amendment are excluded; where export was completed before the amendment but import remains, imports are allowed only with an undertaking that only inputs actually used in the exported goods will be imported; transferable DFIAs endorsed before the amendment are excluded; and for exports made on or after the amendment date, para 4.1.15 applies irrespective of import timing. en-us Wed, 30 Oct 2013 00:00:00 +0530 Wed, 30 Oct 2013 18:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=52522 Applicability of para 4.1.15 is specified: transactions with both export and import completed before the amendment are excluded; where export was completed before the amendment but import remains, imports are allowed only with an undertaking that only inputs actually used in the exported goods will be imported; transferable DFIAs endorsed before the amendment are excluded; and for exports made on or after the amendment date, para 4.1.15 applies irrespective of import timing. Circulars DGFT Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=52522