TaxTMI 
TaxTMI 
Regarding implementation of Duty Free Import Authorisation Scheme under FTP 2015-2020
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....the 1st April, 2015. G.S.R. 255 (E) - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts materials imported into India against a valid Duty Free Import Authorisation issued by the Regional Authority in terms of paragraphs 4.25 and 4.....
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....d are mentioned in the said authorisation and the value and quantity thereof are within the limits specified in the said authorisation: Provided that in respect of inputs referred in paragraphs 4.12(i) and 4.12(ii) of the Foreign Trade Policy, the material permitted to be imported in the said authorisation shall be of the specific name/description or quantity, respectively, as the material used ....
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....ustoms stations as mentioned in the Table 2 annexed to the Notification No.16/ 2015- Customs dated 01.04.2015 or a Special Economic Zone notified under section 4 of the Special Economic Zones Act, 2005 (28 of 2005): Provided that the Commissioner of Customs may, by special order or a public notice and subject to such conditions as may be specified by him, permit import and export through any oth....
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....Customs, as the case may be; (viii) that in relation to the said authorisation issued to a merchant exporter, the name and complete postal address of the supporting manufacturer who manufactured the export product is declared in the shipping bills and specified in the said authorisation. 2. Where the materials are found defective or unfit for use, the said materials may be re-exported back to ....