TaxTMI 
TaxTMI 
Clubbing of common inputs items allowed under Advance License Scheme for different export products can be clubbed for calculation of excess import
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....lubbing of common inputs items allowed under Advance License Scheme for different export products can be clubbed for calculation of excess import<br> Query (Issue) Started By: - Anant Soni Dated:- 22-....
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....6-2015 Last Reply Date:- 20-7-2015 Customs - Exim - SEZ<br>Got 1 Reply<br>Customs<br>We have received Advance licence for export of 2 of our products. Both the products are exported under different HS....
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.... code, however some of the Raw material inputs are common in both the products. Due to cancellation of Export order for 1st product we were unable to fulfill export obligation, however we have importe....
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....d duty free Raw material against that product. The exports obligation for 2nd product was fulfilled however duty free material was not imported against that product. Our query is whether we can set of....
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....f excess imports made against 1st Export product for common inputs against short duty free imports made against 2nd export product. Reply By CS SANJAY MALHOTRA: The Reply: Dear, FTP 2015-20 is appli....
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....cable for Advance Licences issued under earlier FTP 2009-14 valid till 31.03.2015. Please refer to Para 4.38 of HBP 2015-20, which clearly specifies that if the Inputs are common, Clubbing can be done....
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.... irrespective of Export product. SION norms for Export product will be considered based on norms specified for that product.<br> Discussion Forum - Knowledge Sharing ....