Special Advance Authorisation imports retain duty exemption despite Minimum Import Price conditions for polyester knitted fabric imports.

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Full Text of the Document

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....Special Advance Authorisations permit duty-free imports of polyester knitted fabrics for manufacturing and exporting apparel under paragraph 4.04A of the Foreign Trade Policy. The Minimum Import Price condition does not by itself displace this exemption because the relevant DGFT notification expressly recognises imports by Special Advance Authorisation holders, subject to the stipulated restriction on sale in the Domestic Tariff Area. Eligibility for duty exemption therefore depends on compliance with the authorisation framework and the applicable Domestic Tariff Area condition, rather than on the Minimum Import Price condition alone.....