https://www.taxtmi.com/forum/issue?id=117305 Whether supplies of finished goods made from duty free imports under Advance Authorization count for the holder's export obligation depends on a recognised linkage: if the merchant exporter is a tied up or supporting exporter to the AA holder, such exports may qualify; if the merchant exporter is an unrelated third party with no prescribed tie up, those exports will not be taken into account for fulfilment of the AA holder's export obligation. en-us Thu, 24 Jun 2021 14:41:54 +0530 Thu, 23 Jan 2025 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117305 Whether supplies of finished goods made from duty free imports under Advance Authorization count for the holder's export obligation depends on a recognised linkage: if the merchant exporter is a tied up or supporting exporter to the AA holder, such exports may qualify; if the merchant exporter is an unrelated third party with no prescribed tie up, those exports will not be taken into account for fulfilment of the AA holder's export obligation. Discussion-Forum Customs Thu, 24 Jun 2021 14:41:54 +0530 https://www.taxtmi.com/forum/issue?id=117305