QBAL Imports - Exemption from Additional Duty

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....sued to manufacturer- exporters subject to actual user condition- Your attention is invited to Notification No. 149/95-Cus dated the 19th September, 1995 and instruction issued vide circular No. 101/95-Customs dated the 21st September, 1995. Notification No. 149/95-Customs dated the 19th September 1995 which permits import of materials free of both basic duty of Customs and additional duty of C....

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....ember, 1995. The Advance Licence and the DEEC Book should clearly indicate that the Advance Licence has been issued for benefit of exemption from duty in terms of Notification No. 149/ 95-Customs as amended by Notification No. 162/95-Customs dated the 1st December, 1995. 3. Since the benefit of exemption is admissible only against licences issued to manufacutrer-exporter on applications made on....

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....5-Customs dated 1.12.95. 4. Whereas there was no restriction on merchant - exporters getting Advance Licences for export of Leather garments and Readymade garments including knitwear for benefit of exemption under Notification No. 149/95-Cus subject to condition that materials were imported by his supporting manufacturer as colicences and used in his factory, the amendment now made restricts th....