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QBAL Imports - Exemption from Additional Duty - Customs - 124/95

Extract

..... on No. 149/95-Customs dated the 19th September 1995 which permits import of materials free of both basic duty of Customs and additional duty of Customs imported against Quantity Based Advance Licences for manufacture and export of Leather garments and Readymade garments including knitwear has been amended. vide, Notification No. 162/95-Csutoms dated the 1st December, 1995 (copy enclosed for ready reference)1. By the amending notification S.No. 3 has been added in the Table to the Notification No .....

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QBAL Imports - Exemption from Additional Duty - Customs

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..... n made. hence Exports made after 1.12.95 shall only be eligible for discharge of obligation against licences on which benefit of exemption in terms of Notification No. 149/95-Customs as amended by Notification No. 162/95-Customs dated the 1st Dec. 1995 is claimed. Exports made prior to 1.12.95 or made thereafter but in pursuance of an application made prior to 1.12.95 would NOT repeat would not qualify for exemption in terms of this notification and should not therefore be accepted for discharge .....

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QBAL Imports - Exemption from Additional Duty - Customs

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..... ability of the materials imported against the licences shall be applicable in respect of all export products. All other conditions in Notification No. 149/95-Customs shall mutatis mutandis apply in respect of such exports as well as imports against quantity Based Advance Licences issued to manufacturer-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 .....

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QBAL Imports - Exemption from Additional Duty - Customs

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