https://www.taxtmi.com/circulars?id=65358 Re imports of steel solely for packaging are excluded from SIMS because they are not primarily for value addition. Exports from DTA to SEZ and subsequent imports back into DTA do not require SIMS registration, whether returned without value addition or after value addition. en-us Wed, 19 Jan 2022 00:00:00 +0530 Wed, 19 Jan 2022 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65358 Re imports of steel solely for packaging are excluded from SIMS because they are not primarily for value addition. Exports from DTA to SEZ and subsequent imports back into DTA do not require SIMS registration, whether returned without value addition or after value addition. Circulars DGFT Wed, 19 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65358