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TMI BlogAdvance Licence - Instructions for verification of SBs covering exportsX X X X Extracts X X X X X X X X Extracts X X X X ..... ance Licences - Instructions regarding In a recent study undertaken by the Directorate General of Inspection and Directorate General of Anti Evasion with regard to the procedure being followed in the field to prevent parties availing of the advance licensing route from getting double benefits, it has been noticed that the instructions issued by the Ministry from time to time on the subject have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arly indicated the declarations to be taken and the procedures to be followed by Customs as well as Central Excise formations in order to ensure that the double benefits are not availed by exporters working under these schemes. The instructions issued had clearly brought out the salient features separately for the VBAL and QBAL to ensure that the distinction between the two schemes are appreciate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Exemption Scheme clearly indicate on the AR-4, the scheme (VBAL or QBAL) under which the export is proposed to be made and the certificate/ declaration envisaged in para 4 of Ministry's Circular 6/ 94(DBK) (F.No. 605/ 6/94-DBK dated 22.2.94) and circular letter 8/ 94-DBK (F.No. 605/6/94 dt. 3.5.94) are being furnished by the Exporter. Even under the Self Removal Scheme the Exporter should be advis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iable goods and the benefit of the relevant Central Excise rules have not been availed of in the manufacture of the goods exported. 6. You may take immediate steps to issue suitable instructions to that field formations and Public Notices for the guidance of the trade keeping in view the above referred circulars of the Ministry and further modifications made under this letter. Copies of the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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