TaxTMI 
TaxTMI 
Exemption to goods when imported against an Advance Licence for Annual Requirement
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....be issued to a manufacturer exporter or merchant exporter by the Licensing Authority or Regional Authority; (2) that the said licence or authorisation is issued for an export product group, specifying the Cost Insurance Freight Value of import permitted against it and the Free on Board Value of export obligation to be achieved. The said licence or authorisation shall be valid for import of any input required for the manufacture of export product, which is covered under the said export product group specified in the Hand Book of Procedure (Volume II) of Foreign Trade Policy; 6[Provided that the authorizations issued on the basis of self-declaration where Standard Input Output Norms are not fixed, shall also be valid for import of inputs required for the manufacture of export products provided the authorization holder shall prove to the satisfaction of the jurisdictional Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, that an application in Aayat Niryat form along with documents specified therein has been submitted to the Director General of Foreign Trade, in terms of para 4.7 of the Hand Book of Procedure (Volume I) of Foreign Trade Polic....
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....nam and Calicut]], or through any of the Inland Container Depots at Agra, Bangalore, Coimbatore, Delhi, Faridabad, Gauhati, Guntur, Hyderabad, Jaipur, Jallandhar, Kanpur, Ludhiana, Moradabad, Nagpur, Pimpri (Pune), Pitampur (Indore), Surat, Tirupur, Varanasi, Nasik, Rudrapur (Nainital), Dighi (Pune), Vadodara, Daulatabad (Wanjarwadi and Maliwada), 10[" Waluj (Aurangabad) ,Talegoan(District Pune), Dhannad Rau (District Indore),Kheda (Pithampur, District Dhar)] 11["Patli (Gurgaon), Irugur Village (Tamil Nadu), Thudiyalur (Tamil Nadu), Chettipalayam (Tamil Nadu) 12[Veerapandi (Tamil Nadu) 14[Marripalem Village in Taluk of Edlapadu, District Guntur 15[Tondiarpet (TNPM), Chennai and Irungattukottai, SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamil Nadu]]] Anaparthy (Andhra Pradesh), Salem, Malanpur, Singanalur, Jodhpur, Kota, Udaipur, Ahmedabad, Bhiwadi, Madurai, Bhilwara, Pondicherry, Garhi Harsaru, Bhatinda, Dappar (Dera Bassi), Chheharata (Amritsar), Karur, Miraj, Rewari, Bhusawal, Jamshedpur, Surajpur, Dadri, Tuticorin, Kundli, Bhadohi, Raipur, Mandideep (District: Raisen), Durgapur (Export Promotion Industrial Park), 20[Babar....
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....any other manufacturer except to the unit availing the benefit of notifications, 49/03-CE and 50/03-CE both dated 10.6.03, 532/99-CE dated 8.7.1999, 33/99-CE dated 8.7.1999, 8/04-CE dated 21.1.2004, 20/07-CE dated 25.4.2007,56/02-CE dated 14.11.2002, 57/02-CE dated 14.11.2002, 71/03-CE dated 9.9.2003, 56/03-CE dated 25.6.2003, 39/01-CE dated 31.7.2001 for processing under actual user condition after complying 22[ the central excise procedure or the goods and services tax procedure relating to job work, as the case may be]. (11) that in relation to the said licence or authorisation issued to a manufacturer exporter or merchant exporter,- (a) the name and address of the supporting manufacturer is specified in the said licence or authorisation and the said certificate and the bond required to be executed by the importer in terms of condition (4) shall be executed jointly by the Merchant Exporter and the supporting manufacturer binding themselves jointly and severally to comply with the conditions specified in this notification; and (b) exempt materials are utilised in the factory of such supporting manufacturer in terms of condition (10). 8[(2). Notwithstanding anything contain....
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....14-9-2010. [For further addition of more ports, see notification no. 123/2009 Customs dated 10/11/2009] 1. For the words "Amritsar Rail Cargo and Attari Road", the words "Amritsar Rail Cargo, Attari Road, Hilli, Ghojadanga and Changrabandha", has been substituted vide Notification No. 116/2007 dated 30/11/2007 2. Words "and Vadinar", substituted by words "Vadinar and Haldia (Halida Dock Complex of Kolkata Port)", vide Notification No. 70 /2008-Customs Notification dated 19th May, 2008 3. Words "and Indore", substituted by words " Indore and Dabolim (Goa)", vide Notification No. 70 /2008-Customs Notification dated 19th May, 2008 4. Inserted vide Notification No. 70 /2008-Customs Notification dated 19th May, 2008 5. Has been inserted vide Notification No. 86/2008 dated 16/7/2008 6. Substituted vide notification no. 16/2009 customs dated 19/2/2009, before, it was read as, "Provided that in respect of the inputs specified in Paragraph 4.24A (b) of the Handbook of Procedures Vol. I of the Foreign Trade Policy, the materials permitted in the said authorisation shall be of the same quality, technical characteristics....