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TMI BlogQBAL Imports - Exemption from Additional DutyX X X X Extracts X X X X X X X X Extracts X X X X ..... dvance Licences issued to manufacturer- exporters subject to actual user condition- Your attention is invited to Notification No. 149/95-Cus dated the 19th September, 1995 and instruction issued vide circular No. 101/95-Customs dated the 21st September, 1995. Notification No. 149/95-Customs dated the 19th September 1995 which permits import of materials free of both basic duty of Customs and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthorities on or after 1st December, 1995. The Advance Licence and the DEEC Book should clearly indicate that the Advance Licence has been issued for benefit of exemption from duty in terms of Notification No. 149/ 95-Customs as amended by Notification No. 162/95-Customs dated the 1st December, 1995. 3. Since the benefit of exemption is admissible only against licences issued to manufacutr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amended by Notifications No. 162/95-Customs dated 1.12.95. 4. Whereas there was no restriction on merchant - exporters getting Advance Licences for export of Leather garments and Readymade garments including knitwear for benefit of exemption under Notification No. 149/95-Cus subject to condition that materials were imported by his supporting manufacturer as colicences and used in his factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer-exproters on applications made on after 1.12.95 and instructions contained in Circular No. 101/95 dated 21st Sept., 1995 shall also apply in respect of exports and imports against such licences. 5. Changes made in notification may please be brought to the notice of the exporting community through suitable public Notices and to the Notices of field formations through standing orders, co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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