https://www.taxtmi.com/article/detailed?id=6210 Export-linked exemptions attach to the undertaking that meets prescribed conditions - licence for import, manufacture under customs bond, and export of the required proportion of articles - and, where the undertaking as a whole has exported the requisite output, internal transfers between its units prior to shipment do not negate entitlement to the exemption under the relevant customs and excise notifications. en-us Sat, 11 Apr 2015 01:12:22 +0530 Sat, 11 Apr 2015 01:12:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6210 Export-linked exemptions attach to the undertaking that meets prescribed conditions - licence for import, manufacture under customs bond, and export of the required proportion of articles - and, where the undertaking as a whole has exported the requisite output, internal transfers between its units prior to shipment do not negate entitlement to the exemption under the relevant customs and excise notifications. Articles Central Excise Sat, 11 Apr 2015 01:12:22 +0530 https://www.taxtmi.com/article/detailed?id=6210