https://www.taxtmi.com/circulars?id=54448 Advance authorizations with accountability conditions require export documents to declare the net content of inputs present in the exported product, certified by Customs or Central Excise at the time of export; nexus requires matching type and technical specifications between import and export documents. Where inputs or exported products are of lesser strength than the SION default, that must be declared so Customs can accept or test; supplier test reports are not acceptable, while limited self-tested lab report acceptance for certain ISO export units is confined to exports and governed by the stated CBEC circular. en-us Tue, 29 Mar 2016 00:00:00 +0530 Wed, 20 Apr 2016 15:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=54448 Advance authorizations with accountability conditions require export documents to declare the net content of inputs present in the exported product, certified by Customs or Central Excise at the time of export; nexus requires matching type and technical specifications between import and export documents. Where inputs or exported products are of lesser strength than the SION default, that must be declared so Customs can accept or test; supplier test reports are not acceptable, while limited self-tested lab report acceptance for certain ISO export units is confined to exports and governed by the stated CBEC circular. Circulars DGFT Tue, 29 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/circulars?id=54448