Input eligibility norms govern permissible imports for export manufacture, requiring licence correlation with Shipping Bill and accountability. Permits importation of inputs for export manufacture only where imported goods match inputs actually used and licences correlate items with export descriptions in the Shipping Bill; specific norms override generic terms and alternative inputs require applicant selection or declaration, with permitted inputs indicated in quantity or value as specified, accounted for on net, net-plus-wastage or percentage bases with Customs-endorsed Shipping Bills, and subject to item-specific value limits, accountability clauses, technical conformity and limited validity where applicable.
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Provisions expressly mentioned in the judgment/order text.
Input eligibility norms govern permissible imports for export manufacture, requiring licence correlation with Shipping Bill and accountability.
Permits importation of inputs for export manufacture only where imported goods match inputs actually used and licences correlate items with export descriptions in the Shipping Bill; specific norms override generic terms and alternative inputs require applicant selection or declaration, with permitted inputs indicated in quantity or value as specified, accounted for on net, net-plus-wastage or percentage bases with Customs-endorsed Shipping Bills, and subject to item-specific value limits, accountability clauses, technical conformity and limited validity where applicable.
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