https://www.taxtmi.com/circulars?id=56335 Amendments set conditions for clubbing of Advance Authorisations: requests to the issuing RA, limited to redemption/regularisation, only where similar duty exemption was availed, and generally requiring exports under all authorisations to fall within the initial/extended EO of the earliest authorisation with limited exceptions; common inputs only are clubbed and value addition must be maintained. EO extension rules prescribe composition fee rates tied to export performance. Bonafide defaults for drug imports from unregistered sources may be regularised by consumption evidence, destruction certificate, or re export, but duty and interest remain payable on unutilised imports. en-us Wed, 18 Oct 2017 00:00:00 +0530 Mon, 23 Oct 2017 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56335 Amendments set conditions for clubbing of Advance Authorisations: requests to the issuing RA, limited to redemption/regularisation, only where similar duty exemption was availed, and generally requiring exports under all authorisations to fall within the initial/extended EO of the earliest authorisation with limited exceptions; common inputs only are clubbed and value addition must be maintained. EO extension rules prescribe composition fee rates tied to export performance. Bonafide defaults for drug imports from unregistered sources may be regularised by consumption evidence, destruction certificate, or re export, but duty and interest remain payable on unutilised imports. Circulars DGFT Wed, 18 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56335