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TMI BlogQuantity-based advance Licences - No additional duty on imports for exports of leather and readymade garmentsX X X X Extracts X X X X X X X X Extracts X X X X ..... cheme in terms of the changes announced in the Exim Policy on 31.3.95 were communicated. Representations were received regarding grant of exemption to the additional duty of Customs in respect of non-dutiable items. 2. After careful consideration of the representations received, Department has issued a separate Notification No. 149/95-Customs dated 19.9.95 (copy enclosed) 1 permitting exemption from both basic duty of Customs and additional duty of Customs on materials imported for the manufacture of export product specified in the Table to the said notification viz. leather garments and ready-made garment including knitwear. The said notification is applicable only with respect to imports against Value Based Advance Licences (includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en issued on the lines of Notification No. 204/92-Customs dated 19.5.92 and therefore, all instructions issued with regard to imports and exports under Notification No. 204/92-Cus in relation to maintenance of records, valuation of import and export goods, nexus between inputs and the export products, export and import through specified ports and non-availment of benefit of specified Central Excise Rules, etc. shall apply mutatis mutandis in respect of exports under the new Notification are not eligible for drawback under Section 75 of the Customs Act, 1962 in respect of all input (s) not to be imported against Advance Licence, Drawback shipping should not be allowed to be filed for export in terms of this Notification. 4. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es are not transferable either. This aspect has to be kept in mind and in case a person other than the licence holder claims the benefit it should not denied in such cases of transferred licences 5. The notification incorporates specific conditions requiring Export obligation to be discharged by exporting products specified in the Part E of the DEEC, which should also be covered in the Table to the said notification and in respect of which facility of Rule 12(1)(b) or Rule 13(1)(b) of Central Rule, should not have been availed for inputsallowedto be imported against the licence. Hence, the provisions of Circular No 8/94-Customs dated 3.5.94, shall be applicable for monitoring the non-abailment of benefits in terms of the aforesaid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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