https://www.taxtmi.com/acts?id=41770 Appendix 8A authorises export linked duty free imports for pharmaceutical and biotechnology units by requiring applicants to submit export and entitlement calculations (25% of FOB exports), prior import usage, and proposed CIF import value; obliged declarations include use in manufacture, installation within six months, seven year retention, and R&D registration. A Chartered Accountant/Cost Accountant must certify the details and the Regional Office of the Directorate General of Foreign Trade must verify those certifications before issuing a certificate permitting duty free import under the relevant Customs Notification, subject to its conditions. en-us Tue, 09 May 2023 15:08:06 +0530 Tue, 09 May 2023 15:08:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41770 Appendix 8A authorises export linked duty free imports for pharmaceutical and biotechnology units by requiring applicants to submit export and entitlement calculations (25% of FOB exports), prior import usage, and proposed CIF import value; obliged declarations include use in manufacture, installation within six months, seven year retention, and R&D registration. A Chartered Accountant/Cost Accountant must certify the details and the Regional Office of the Directorate General of Foreign Trade must verify those certifications before issuing a certificate permitting duty free import under the relevant Customs Notification, subject to its conditions. Act-Rules DGFT Tue, 09 May 2023 15:08:06 +0530 https://www.taxtmi.com/acts?id=41770