TaxTMI 
TaxTMI 
Goods imported against advance licences
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.... or obtained against an Advance Release Order, being materials required to be imported for the purpose of manufacture of products (hereinafter referred to as the resultant products) or replenishment of materials used in the manufacture of the resultant products, or both, or for export as mandatory spares along with resultant products, for execution of one or more export orders, from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act subject to the following conditions, namely:- (a) the materials imported are covered by a Duty Exemption Entitlement Ce....
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....ner : Provided that where such exempt materials are imported for replenishment of materials used in the manufacture of resultant products exported holder of an advance licence being a manufacturer-exporter may utilise the replenished materials for further production subject to actual user conditions : Provided further that the licensing authority may consider the request of holder of an advance licence not being a manufacturer-exporter for transfer of the replenished materials at landed cost, to the supporting manu­facturer concerned, whose name appears in the said Certificate, for further production, subject to actual user condition; (e) in the case of goods being nylon fibre, nylon yarn, nylon fabrics, polyster fibre, polyste....
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....thority" means an authority competent to grant a licence under the Imports (Control) Order, 1955 made under the Imports and Exports (Control) Act, 1947 (18 of 1947); (v) "mandatory spares" means parts of the resultant product which are to be compulsorily supplied as spares as per the relevant export order or contract for substitution if it becomes faulty or worn out; (vi) "materials" means goods which are raw materials, components, intermediate products or consumables used in the manufacture of resultant products and their packings, or mandatory spares to be exported along with the resultant products; (vii) "Obtained against Advance Release Order" means goods obtained in terms of a Release Order from a canalising agency or a Public....
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....tification). The importer shall make the exports in terms of condition (c) of the said notification within_______ of date of issue of this Certificate or within such extended period as may be granted by the Committee. A bond in terms of condition (b) of the said notification for Rs._____ shall be executed with _______ before the clearance of the goods from Customs. After completion of exports, this Certificate shall be produced with endorsements as required by Parts H and I therein for discharge of the Bond before _______ who after discharging the bond, shall return this Certificate to the issuing authority. Signature (Issuing Authority) OFFICE SEAL Date: Bo....
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.... RESULTANT PRODUCTS No. Sl. Description Quality Technical Character-istics Quantity Value Sl. No. of the materials in Part C. 1. 2. 3. 4. 5. 6. 7. PART F PARTICULARS OF EXPORTS Sl. No. Sl. No. of the resultant products in Part E Name of the Customs House of Shipment Shipping Bill No. and date Name of the vessel and date of outward entry of the vessel. 1. 2. 3. 4. 5. Quantity Net weight of the export Description as per the Shipping Bill F.O.B. value Signature of the Customs Officer with designation and seal and remarks if any. 6. 7. 8. 9. 10. PART G Duties paid on materials in respect of which the conditions of the said notific....