https://www.taxtmi.com/acts?id=41772 Procedure requires three linked statements: DBK I lists inputwise raw materials/components with quantities, wastage, by products and certificates by the exporter and an independent Chartered Engineer/Cost Accountant confirming use, non substitution of imported inputs and reasonableness of wastage; DBK II records direct imports/locally obtained foreign materials with bill of entry, assessable value, tariff and duty status with accountant certification; DBK IIA details imported input stocks as of the commencement date with bills of entry and certification. en-us Tue, 09 May 2023 15:21:13 +0530 Tue, 09 May 2023 15:22:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=41772 Procedure requires three linked statements: DBK I lists inputwise raw materials/components with quantities, wastage, by products and certificates by the exporter and an independent Chartered Engineer/Cost Accountant confirming use, non substitution of imported inputs and reasonableness of wastage; DBK II records direct imports/locally obtained foreign materials with bill of entry, assessable value, tariff and duty status with accountant certification; DBK IIA details imported input stocks as of the commencement date with bills of entry and certification. Act-Rules DGFT Tue, 09 May 2023 15:21:13 +0530 https://www.taxtmi.com/acts?id=41772