Scope and applicability - CBEC's Customs Manual 2023 - Customs

8. Scope and applicability 8.1. The policy and guidelines prescribed here will be applicable to all the new proposals that are submitted to IMC after the date of issue of this circular. The proposals already submitted but are yet to be considered by the IMC shall also be governed by these guidelines. As regards the existing facilities and the proposals for which Letter of Intent has already been issued but the facilities are yet to commence their operations, shall also be governed by these guidelines to the extent to which they are applicable (such as post approval obligations, term, renewal and denotification etc). The proposals which have been approved by IMC will be scrutinized under old policy. [Refer CBIC Circular No. 50/2020-Customs]