https://www.taxtmi.com/acts?id=19375 Chapter 4 creates duty exemption instruments-Advance Authorisation and DFIA-to permit duty free import of inputs physically incorporated in export products or consumed in production, governed by SION or approved self declaration. Authorisations carry export obligations, validity limits, actual user and non transferability conditions, accounting rules requiring precise matching of inputs in shipping documents, minimum value addition thresholds, and specified ineligible and sensitive items. DFIA is post export, exempt only from basic customs duty and requires higher minimum value addition; interactions with drawback and CENVAT are set out. Special schemes cover apparel fabrics and a distinct regime for Gems and Jewellery. en-us Fri, 03 Apr 2015 11:54:55 +0530 Mon, 06 Nov 2017 18:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=19375 Chapter 4 creates duty exemption instruments-Advance Authorisation and DFIA-to permit duty free import of inputs physically incorporated in export products or consumed in production, governed by SION or approved self declaration. Authorisations carry export obligations, validity limits, actual user and non transferability conditions, accounting rules requiring precise matching of inputs in shipping documents, minimum value addition thresholds, and specified ineligible and sensitive items. DFIA is post export, exempt only from basic customs duty and requires higher minimum value addition; interactions with drawback and CENVAT are set out. Special schemes cover apparel fabrics and a distinct regime for Gems and Jewellery. Act-Rules DGFT Fri, 03 Apr 2015 11:54:55 +0530 https://www.taxtmi.com/acts?id=19375