Export Benefits Reinstated: Deemed Export under Notification No. 44/2001-CE (NT) Allows Transfer Between Advance Licence Holders.

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....Denial of benefit of export in case of Deemed export - Notification No. 44/2001-CE (NT) dated 26.06.2001 - Proviso to the said notification have wider amplitude, to extend the goods cleared by on Advance Licence holder to another Advance Licence holder for use in the manufacture of export of goods to ICB, by following the procedure laid down therein - Demand set aside - AT....