Value - based Advance Licences - No additional Duty on imports for exports of leather and readymade garments

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..... 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. 148/95-Customs dated 19.9.95 (copy enclosed)* 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 (including Advance Intermediate Licences), issued on applications made on or after 19th September, 19 .....

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..... with regard to imports and exports under Notification No. 203/92-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 74 or 75 of the Customs Act, 1962 in respect of all input (s) including those to be imported against Advance Licence, Drawback shipping should not be allowed to be filed for export in terms of this Notification. 4. The salient feature of the revised Scheme is that the imported materials are subject to Actual User Conditio .....

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..... icence 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) should not have been availed for any of the inputs used in export product. Hence, provisions of Circular No 6/94-Customs dated 22.2.94 shall be applicable for monitoring the non-abailment of benefits in terms of the aforesaid Rules. However, since the export products included in the Table to the said notification are non-dutiable and therefore, not eligible for M .....

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