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TMI BlogDUTY EXEMPTION / REMISSION SCHEMEX X X X Extracts X X X X X X X X Extracts X X X X ..... ANF 4B, along with prescribed documents, shall be furnished to concerned Norms Committee (NC) at DGFT Headquarters for fixation of Norms. In such cases, original copy of application along with prescribed fee shall be filed with RA concerned and a self attested copy of same shall be filed with NC. Authorisation in such cases shall be issued by RA as per NC recommendation. NC shall also function as a recommendatory authority for SION. DGFT may notify such norms. 4.4.3 Where import of Acetic Anhydride, Ephedrine and Pseudo-ephedrine is required as an input, applications shall be filed with RA concerned. Copies of such applications shall also be simultaneously endorsed to the Drug Controller of India, Nirman Bhawan, New Delhi, Narcotics Commissioner, Central Bureau of Narcotics, Gwalior and respective Zonal Director of Narcotics Control Bureau, alongwith a declaration that applicant will maintain prescribed records and also submit prescribed returns. 4.4.4 RA, while issuing Advance Authorisation for import of Acetic Anhydride, Ephedrine and Pseudo- ephedrine, shall endorse a condition that before effecting imports, NOC shall be obtained from Narcotics Commissioner of In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorisations, where SION are not fixed, based on self-declaration and an undertaking by applicant for a final adjustment as per Adhoc / SION fixed by NC. However, no Advance Authorisation shall be issued under this paragraph for import of following products:- i. All vegetable / edible oils classified under Chapter -15 and all types of oilseeds classified under Chapter -12 of ITC (HS) book; ii. All types of cereals classified under Chapter - 10 of ITC (HS) book; iii. All spices other than light black pepper (light berries) having a duty of more than 30%, classified under Chapter-9 and 12 of ITC (HS) book; iv. All types of fruits/vegetables having a duty of more than 30%, classified under Chapter 7 and 8 of ITC (HS) book; and v. Horn, hoof and any other organ of animal. vi. Honey. 7 [ vii. Rough Marble Blocks/ Slabs. ] 12 [ viii. Rough Granite ] For export of perfumes, perfumery compounds and various feed ingredients containing vitamins, no Authorisation shall be issued by RA and applicants may apply under Para 4.4.2 above. Where export and/or import of biotechnology items are involved, Authorisation under this paragraph shall be issued by RA only on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fixed by NC and accordingly pay duty, together with interest, on unutilised inputs as per norms fixed by NC. However, Authorisation holder has option to undertake additional EO in proportion to excess unutilized inputs. In case application is rejected by NC, authorization holder shall pay customs duty saved along with interest on imported inputs, as notified. However in such cases where the NC decides adhoc norms based on information available to it and the exporter represents against the decision of the NC, time limit for filing representation, if any, before the Norms Committee shall be four months from the date of communication of decision of the fixation of adhoc norms by NC. 3 [ For project supplies, the time limit for filing representations, if any, against the decision of Norms Committee shall be one year from the date of communication of decision of the Norms Committee. ] In addition, an amount as per Para 4.28(i)(b) below has to be deposited. 4.7.6 In such cases, where norms are not finalised by NC within four months from Authorisation issue date, norms as applied for shall be treated as final and no adjustment will be made. However, where application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onal Authority with specific approval of Head of office. In case of any major change in input or request for more wastage to that allowed under SION or adhoc norm, same should be referred to NC for ratification. Revision of SION by NC 4.10.1 NC may identify SIONs which in its opinion are required to be reviewed. Exporters are required to submit revised data in ANF 4B for such revision. It is mandatory for industry / exporter(s) to provide production and consumption data etc. as may be required by DGFT / EPC for revision of SION. Otherwise, applicant shall not be allowed to take benefit of Advance Authorization scheme. Description of an Advance Authorisation 4.11 An Advance Authorisation shall specify: (a) names and description of items to be imported and exported / supplied; (b) quantity of each item to be imported or wherever quantity cannot be indicated, value of item shall be indicated. However, if in SION, quantity and value of individual inputs is a limiting factor, same shall be applicable. (c) aggregate CIF value of imports; and (d) FOB / FOR value and quantity of exports / supplies. Exports in Anticipation of Authorisation 4.12 Exports / su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, sending copy of invalidation letter / ARO to jurisdictional RA shall not be required. Facility of Advance Authorisation shall be available even in cases where intermediate supplier has supplied or intend to supply material subsequent to fulfilment of EO by exporter holding Advance Authorisation / DFIA from where invalidation letter was issued. Advance Release Order (ARO) 4.14 An application may be made to RA concerned for grant of ARO to procure inputs from indigenous sources / STEs. 4.14.1 Application shall specify: (i) name, description and quantity of items and (ii) individual value of items to be procured. An ARO may be issued along with Advance Authorisation / DFIA or subsequently, and its validity shall be co-terminus with validity of Advance Authorisation / DFIA. An ARO issued for procurement of an individual item shall be automatically valid for procurement from one or more indigenous sources. Back to Back Inland Letter of Credit (L/C) 4.15 Exporter may alternatively avail facility of a back to back inland letter of credit from banks. An Advance Authorisation / DFIA holder may approach a bank for opening an inland letter of credit (L/C) in fav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pply. Such endorsement shall be mandatory where prior import before export is a condition for availing Advance Authorisation / DFIA scheme and authorisation holder desires to have material processed through any other manufacturer or jobber. Upon such endorsement made by RA, authorisation holder and co- authorisation holder shall jointly and severally be liable for completion of EO. Any one of co-authorisation holders may import goods in his name or in joint names. BG/LUT shall also be furnished in their joint names. However if authorisation holder is registered with Central Excise, he has an option of getting names of jobber endorsed by Central Excise as per Central Excise Rules in lieu of RA's endorsement. In case manufacturer exporter holding authorisation is not registered / not required to be registered with Central Excise authority, job work may be allowed as per Central Excise Rules and regulations without insisting for endorsement of supporting manufacturer's name. However, authorisation holder shall be solely responsible for imported items and fulfillment of EO. 4.17 In case BG / LUT has been redeemed, advance authorization holder can get duty free inputs processed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dhannad Rau (District Indore), Kheda (Pithampur, District Dhar), Patli (Gurgaon). ] LCS: Ranaghat , Singhabad , Raxaul, Jogbani, Nautanva (Sonauli), Petrapole, Mahadipur, Hilly, Chengrabanda, Dawki, Atari, Ghojadanga. 6 [ Agartala, Amritsar Rail Cargo, Nepalganj Road, Sutarkhandi. ] SEZ: As notified by Central Government, any SEZ can be a specified port for import and export. 4.19.1 Commissioner of Customs may permit imports and exports from any other seaport / airport / ICD or LCS . 4.19.2 For imports from Airport / Seaport / ICD / LCS other than port of registration, a TRA shall be issued by the customs authority at the port of registration to customs authority at port of import. Facility of Clubbing 4.20 Facility of clubbing shall be available only for redemption / regularisation of cases and no further import or export shall be allowed. For this facility, authorisations are required to have been issued under similar Customs notification even pertaining to different financial years. However in case of Authorisations issued in 2004-09 period or thereafter, Advance Authorisations with different customs notification can be clubbed. 4.20.1 RA, un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssued prior to 27.8.09 under the FTP, 2004-09, the following conditions shall apply for any enhancement in the value of the authorisation: (i) Wherever, exports are subsequent to 27.8.09, enhancement in CIF/FOB values shall be subject to a minimum value addition (VA) of 15% for that component of exports. (ii) Wherever, the exports are prior to 27.8.09, enhancement of CIF/ FOB value shall be subject to a minimum Value addition of 15% or the V.A. declared in the original Advance Authorization application, whichever is lower. ] 4.21.1 Request for prorata enhancement in value and quantity may be made either before or after exports. In such cases where there is a change in SION prior to export of said product, pro-rata enhancement shall be given after calculating entitlement on revised SION. 4.21.2 The application for the enhancement/ reduction in the value of Authorisation shall be made in ANF 4E. Application fee for enhancement 4.21.3 Application fee leviable for enhancement would be on the difference in CIF values of original and final Authorisation. However, no application fee would be charged if value of Authorisation is being reduced or applicant has paid ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of Obligation 4.24 RA, with whom undertaking is executed by Advance Authorisation holder, shall maintain a proper record in a master register indicating starting and closing dates of obligation period and other particulars to monitor EO. Within two months from date of expiry of period of obligation, Authorisation holder shall submit requisite evidence in discharge of export obligation in accordance with paragraph 4.25 below. However, in respect of shipments where six months period (one year in case of status certificate holder and others as per RBI guidelines) for realisation of foreign exchange has not become due, RA shall not take action for non-submission of bank certificate of exports and realisation, provided other document substantiating fulfillment of EO have been furnished. 4.24.1 In case Authorisation holder fails to complete EO or fails to submit relevant information / documents, RA shall take action by refusing further Authorisations, enforce condition of Authorisation and Undertaking and also initiate penal action as per law. Advance Authorisation for Annual Requirement 4.24A Exporters eligible for such Authorisations shall file an application i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... authority at port of registration. Such details shall also be placed by the Zonal Offices in their website immediately after issuance of export obligation discharge/redemption letter/No Bond Certificate (in case of "No BG / LUT" facility) and by DGFT Hqr in DGFT website on monthly basis for customs authority to access it from website. Cancellation/ redemption of BG / LUT would be undertaken by Customs within 30 days of issue of Export Obligation Discharge Certificate (EODC) / bond waiver by RA. Ordinarily, redemption of BG / LUT shall not preclude customs authority from conducting random checks and from taking action against Authorisation holder for any misrepresentation, mis-declaration and default detected subsequently. Further RA shall also take action against authorisation holder in case of non-submission of Appendix 23, duly filled in, as stipulated in Paragraph 4.30 below or for any misrepresentation, misdeclaration and default detected subsequently in details declared and furnished in Appendix 23. An endorsement to this effect shall be made by RA in the redemption certificate. Transitional Arrangement for Authorisations issued upto 26.08.2009 4.27 Advance Lice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only 50% quantitywise but import has been for complete CIF value permitted, then value addition would be calculated on a prorata basis, i.e with reference to 50% of CIF value of imports. This would accordingly imply that where Authorisation holder is unable to export, no penalty on valuewise shortfall shall be imposed. (iii) If EO is not fulfilled both in terms of quantity and value, the Authorisation holder shall, for the regularisation, pay as per (i) and (ii) above. (iv) In case an exporter is unable to complete EO undertaken in full and he has not made any import under Authorisation, Authorisation holder will also have an option to get the Authorisation cancelled and apply for drawback after obtaining permission from Customs authorities for conversion of shipping bills to Drawback Shipping Bills. (v) RA shall compare relevant portion of Appendix-23 duly verified and certified by Chartered Accountant with that of norms allowed in Authorisation(s) and actual quantity imported against Authorisation(s) in the beginning of licensing year for all such Authorisations redeemed in preceding licensing year. In this verification process, in case it is found that Authorisation holde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shipping Bill / original BRC has been lost, request for EODC, "No BG / LUT condition" under Advance Authorisation / DFIA scheme or endorsement of transferability under DFIA scheme can be considered, subject to submission of following documents in lieu of those original documents: a) A duplicate / Customs Certified / Self-attested copy of the shipping Bill in lieu of the original; Duplicate / Bank certified copy of BRC in lieu of original; b) An application fee equivalent to 1% of duty saved amount. However, no fee shall be charged when such document is lost by Government agencies and a documentary proof to this effect is submitted; c) An affidavit by exporter about loss of document and an undertaking to surrender it immediately to concerned RA, if found subsequently; d) An indemnity bond by exporter to the effect that he would indemnify Government for financial loss, if any, on account of duty free import entitlement availed / allowed against lost Shipping Bills / BRC. Customs Authority, before allowing redemption of BG / LUT or clearance after endorsement of "No BG / LUT condition" or endorsement of transferability, shall verify the genuineness of such shipping bill (s) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be generated by concerned Commissioner of Customs as an Authorisation, containing amount generated and the details of original DFIA.Based on the certificate, a fresh DFIA shall be issued by concerned RA.Fresh DFIA, so issued, shall have same port of registration and shall be valid for a period equivalent to balance period available on date of import of such defective/ unfit goods. Fulfillment of Export Obligation and maintenance of proper accounts of imports 4.36 Provision of paragraph 4.25 above shall apply. Original DFIA holder shall maintain a true and proper account of consumption and utilisation of duty free imported / domestically procured goods against each authorisation as as prescribed in Appendix-23. These records are required to be sent to concerned RA along with request for bond waiver / redemption / discharge of export obligation/ transferability. Such records should be preserved for a period of at least three years from date of redemption. Transferability of DFIA 4.36A Once export obligation is fulfilled and required documents as stipulated in Paragraph 4.36 above have been furnished, RA shall make authorisation transferable subject to condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xports made under DEPB. Credit under DEPB and Present Market Value 4.41 In respect of products where rate of credit entitlement under DEPB Scheme comes to 10% or more, amount of credit against each such export product shall not exceed 50% of Present Market Value (PMV) of export product. During export, exporter shall declare on shipping bill that benefit under DEPB Scheme would not exceed 50% of PMV of export product. However PMV declaration shall not be applicable for products for which value cap exists irrespective of DEPB rate of product. Utilisation of DEPB credit 4.42 As notified in FTP. Application for DEPB 4.43 An application for grant of credit under DEPB may be made to RA concerned in ANF 4G alongwith prescribed documents. Agency commission shall be allowed for DEPB entitlement upto 12.5% of FOB value only. FOB value in free foreign exchange shall be converted into Indian rupees as per exchange rate for exports, notified by Ministry of Finance, as applicable on the date of order of "Let Export" by Customs. 4.43A In respect of consignment exports wherein exporter has declared FOB value on a provisional basis, exporter shall be eligible for final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hs from the date of exports or the date of up linking of EDI shipping bill details in the DGFT website, or within three months from the date of printing / release of shipping bill, whichever is later, in respect of shipments for which claim has been filed. 1 [ However, in case the application is filed along with BRC, the time period for filing shall be within a period of twelve months from the date of exports or six months from the date of realisation of export proceeds or the date of up-linking of EDI shipping bill details in the DGFT website or within three months from the date of printing / release of shipping bill, whichever is later, in respect of shipments for which claim has been filed. ] In case the FOB realisation in free foreign exchange is higher as per BRC than the FOB value in the shipping bill(s) on which original DEPB was issued, supplementary claim shall be filed within a period of six months from the date of realisation, in respect of shipments for which claim has been filed. 4.47 Wherever provisional shipment has been allowed by customs authorities, DEPB against such exports shall be issued only after release of shipping bill by Customs. In such cases ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uently; and d) An indemnity bond by exporter to the effect that he would indemnify Government for financial loss if any on account of DEPB or other duty credit certificate issued against lost Shipping Bills. Customs authority, before allowing clearance, shall ensure that no DEPB benefit has been availed against same shipping bill. 4.52.1 Claim against lost Shipping Bill shall be preferred within a period of six months from date of release of duplicate copy of shipping bill and any application received thereafter will be rejected. This is subject to the condition that the request for duplicate copy of Shipping Bill to Customs Authority was filed within the time period similar to that mentioned in paragraph 4.46 above. However, if a provisionally assessed DEPB shipping bill is lost, time period for filing an application for DEPB would be six months from the date of release of the finally assessed shipping bill. Loss Of Original Bank Certificate 4.53 In such cases where original Bank Realisation Certificate (BRC) has been lost, the DEPB claim can be considered subject to submission of following documents: a) A duplicate copy of BRC issued by bank authority in lieu o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rnaments like Mangalsutra containing gold and black beads/ imitation stones, cubic zirconia diamonds, precious, semi-precious stones. 3.5% 4.5% 11 [[ b) Studded jewellery and articles thereof 7% 7% ] c) Mountings and findings manufactured (by non-mechanised process) indigeneously 3.5% 4.5% d) Any jewellery/articles manufactured by a fully mechanised process and unstudded. 1.25% 1.25% e) Mountings, whether imported or indigenously procured/ manufactured, used in studded jewellery 2.5% 2.5% f) Gold/silver/platinum medallions and coins (excluding coins of nature of legal tender) 0.25% 0.25% g) Findings and mountings manufactured by mechanized process 1.25% 1.25% Value Addition 4A.2.1 Under scheme for export of jewellery, value addition shall be calculated as per paragraph 4A.6 of FTP. Minimum value addition shall be: Sl. No. Item of exports Minimum Value Addition a) Plain gold / platinum / silver jewellery and Articles and ornaments like Mangalsutra c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilver / platinum jewellery are allowed to pay agency commission. Value addition shall be calculated after deducting agency commission. Endorsement on shipping Bill and Invoice 4A.6 During export of jewellery, shipping bill and invoice presented to customs authorities shall contain description of item, its purity, weight of gold/ silver/ platinum content, wastage claimed thereon, total weight of gold/ silver/ platinum content plus wastage claimed and its equivalent quantity in terms of 0.995/ 0.999 fineness for gold/ silver and in terms of 0.9999 fineness for platinum and its value, fob value of exports and value addition achieved. If purity of gold/silver/platinum used is same in respect of all or some of items made out from each of these metals for export, exporter may give total weight of gold/silver/ platinum and other details of such similar items which are of same purity. In case of studded items, shipping bill shall also contain description, weight and value of precious/ semiprecious stones/diamonds/ pearls used in manufacture, and weight / value of any other precious metal used for alloying gold/silver. Conditions of Exports 4A.7 Exports shall be allowed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e released to exporters in multiples of 1 Kg only. Any balance of gold/ silver/ platinum shall be available to exporter along with his future entitlement. Gold/ silver shall be released by the nominated agencies in terms of 0.995 fineness or more and platinum in terms of 0.900 fineness or more. Terms of payment 4A.11 Export of gold / silver / platinum jewellery and articles thereof shall be against irrevocable letter of credit, payment of cash on delivery basis, Documents Against Acceptance (DA) basis or advance payment in foreign exchange. Port of Export 4A.12 Exports under schemes of gold /silver/platinum jewellery and articles thereof shall be allowed by airfreight and Foreign Post Office through the Customs House at Mumbai, Calcutta, Chennai, Cochin, Delhi, Jaipur, Bangalore, Kochi, Coimbatore, Ahmedabad, Dabolin Airport, Goa, Hyderabad and Surat (Surat Hira Bourse). Export by courier shall also be allowed through Custom Houses at Mumbai, Calcutta, Chennai, Cochin, Coimbatore, Delhi, Jaipur, Bangalore, Ahmedabad and Hyderabad upto FOB value of Rs.20 lakhs per consignment. Export by Post 4A.13 Policy for export of gems and jewellery parcel by post is i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... status holder/ exporter, Status Holder/exporter shall furnish a Bank Guarantee/LUT, as per Customs Rules and regualtions to Customs equivalent to Customs Duty leviable on imported gold/ silver/ platinum, alloys, findings and mountings of gold/ silver/ platinum and plain semi-finished gold/ silver/ platinum jewellery etc. BG /LUT, executed with Customs shall be valid for one year. In case of direct supply to Status Holder/exporter, exports shall be completed within 90 days. In case of non-fulfillment of EO / non-achievement of stipulated value addition, Customs Department shall proceed to recover custom duty alongwith interest which may include enforcement of BG /LUT. Besides importer will be liable to penal action under Customs Act. 4A.15.1 Nominated agency/Status Holder/exporter shall be liable to pay customs duty leviable on that quantity which is proved to have been not exported. 4A.15.2 Goods shall be cleared through Customs by nominated agency/ Status Holder/exporter. Even where export order is received by an Associate, goods shall be cleared through Customs by nominated agency only and not Associate. Associate shall, in such cases, authorise nominated agency to act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the exporter has furnished proof of exports to nominated agency and accounted for the use of items supplied in advance in export product. 4A.15.9 For redemption of bond/ BG /LUT executed with Customs, nominated agency/Status Holder/exporter shall furnish a statement indicating items, its quantity and value supplied by foreign buyer, corresponding Bill of Entry number and date, number of each of shipping bills against which corresponding exports was made. Maintenance of Accounts 4A.16 Nominated agency shall maintain complete account, consignment-wise, of the gold, silver, platinum, mountings, findings/ plain semi-finished gold/silver/ platinum jewellery etc. imported for execution of each export order, exports effected and quantity of gold, silver, platinum mountings, findings etc. released against such exports. For direct exports, similar accounts shall also be maintained by Status Holder. Such accounts shall be maintained for a minimum period of three years from date of exports. Export Through Exhibitions /Export Promotion Tours / Export of Branded Jewellery 4A.17 Nominated agencies shall produce to Customs Authorities letter in original or its certified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellery Appraiser of Customs. In such cases exporter shall book with nominated agency, within 120 days after export promotion tour or expiry of stipulated period of 45 days, whichever is earlier, gold/silver/platinum for replenishment content against items sold abroad. (iii) Export of branded jewellery.Export of branded jewellery is also permitted with approval of Gem Jewellery EPC for display/sale in permitted shops set up abroad or in showroom of their distributors/ agents. Items not sold abroad within 365 days shall be re-imported. Exporter shall book with nominated agency within 120 days after the end of stipulated period of 365 days, gold/silver/platinum for replenishment content against items sold abroad. (b) Following documents shall be submitted for claiming such replenishment: (i) Customs attested invoice; (ii) Copy of the approval letter issued by Government/GJEPC; (iii) Certificate from nominated agency/ GJEPC as in Appendix-22F. (c) In case of exhibitions organised by nominated agencies, gold/silver/ platinum shall be imported as replenishment by nominated agencies within 60 days from close of exhibition. 4A.19 Nominated agencies shall maintain a comple ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... date of booking or within 30 days from date of export whichever is later. Outright Purchase Basis in Advance 4A.22 Exporter may obtain required quantity of precious metal in advance on outright purchase basis subject to furnishing of BG / LUT to nominated agencies for an amount as may be prescribed by nominated agency. On failure to effect exports within period prescribed, the nominated agencies shall enforce BG / LUT, as the case may be. 4A.22.1 Exports shall be effected within a maximum period of 90 days from date of outright purchase of precious metal. Loan Basis 4A.23 Exporter may obtain required quantity of precious metal on loan basis subject to furnishing of BG / LUT, for customs duty to nominated agencies for an amount as may be prescribed by nominated agencies. On failure to effect exports within the period prescribed, the nominated agencies shall enforce the BG / LUT. 4A.23.1 Exporter has to pay interest on gold taken on loan basis at the rate as may be specified. 4A.23.2 Export has to be completed within a maximum period of 90 days from date of release of gold on loan basis. No extension for fulfillment of EO shall be allowed. 4A.23.3 Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en in paragraph 4.28 above shall apply. This shall be without prejudice to any action that may be taken against exporter under FT(D R) Act, Order or Rules issued thereunder. Replenishment Authorisation for Import of Consumables etc. 4A.28 A replenishment authorization for duty free import of consumables and tools (as notified by Customs) for Jewellery made out of precious metals (other than Gold Platinum) equal to 2% and for Cut and Polished Diamonds and Jewellery made out of Gold and Platinum equal to 1% of FOB value of exports of the preceding year, may be issued on production of Chartered Accountant Certificate indicating the export performance. However, in case of Rhodium finished Silver jewellery, entitlement will be 3% of FOB value of exports of such jewellery. This Authorisation shall be non-transferable and subject to actual user condition. Application for import of consumables etc., as given above, may be made to the concerned RA in ANF 4I. Personal Carriage of Gems Jewellery Export Parcels 4A.29 Personal Carriage of gems jewellery parcels by Foreign Bound Passengers from all EOU/SEZ units and all firms in DTA through Airports in Delhi, Mumbai, Kolk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elevant customs notification to establish that goods are the same which were exported. -------------------------------------- Notes:- 1. Inserted vide Public Notice No. 12/2009-14, dated 22/09/2009 2. Deleted vide Public Notice No. 12/2009-14, dated 22/09/2009 before it was read as:- Export obligation fulfillment period and its extension shall be governed as per paragraph 4.22 above. However, any extension in EOP beyond 36 months from the date of issue of the authorisation shall not be allowed. 3. Inserted vide Public Notice No. 12/2009-14, dated 22/09/2009 4. Inserted vide Public Notice No. 15/2009-14, dated 27/10/2009 5. Inserted vide PUBLIC NOTICE NO. 23/2009-2014, dated 04/12/2009 6. Inserted vide PUBLIC NOTICE No. 25/2009-2014, dated 09/12/2009 7. Inserted vide Public Notice No. 27/ 2009-14, dated 31/12/2009 8. Substituted vide Public Notice No. 29/2009-14, dated 07/01/2010, before it was read as:- For the Advance Authorisation (erstwhile licences) where raw sugar has been imported between 21.09.04 and 15.4.08, but the export obligation is yet to be fulfilled, the export obligation period stands automatica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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