Latest Expert Exchange Queries

GST Demo Service software link:
Username: demouser Password: demopass
Get your inventory and invoicing software GST Ready from Binarysoft
sitemapHome | Registration | Job Portal for CA's | Expert Exchange | Currency Converter | Post Matrimonial Ads | Post Property Ads
News shortcuts: From the Courts | News Headlines | VAT (Value Added Tax) | Placements & Empanelment | Various Acts & Rules | Latest Circulars | New Forms | Forex | Auditing | Direct Tax | Customs and Excise | ICAI | Corporate Law | Markets | Students | General | Mergers and Acquisitions | Continuing Prof. Edu. | Budget Extravaganza | Transfer Pricing | GST - Goods and Services Tax
Popular Search: due date for vat payment :: VAT RATES :: list of goods taxed at 4% :: VAT Audit :: empanelment :: ARTICLES ON INPUT TAX CREDIT IN VAT :: cpt :: articles on VAT and GST in India :: form 3cd :: ACCOUNTING STANDARDS :: ICAI offer Get Windows 7,Office 2010 in Rs.799 Taxes :: ACCOUNTING STANDARD :: TDS :: TAX RATES - GOODS TAXABLE @ 4% :: Central Excise rule to resale the machines to a new company
Latest Circulars »
 Meeting Schedule of the Monetary Policy Committee for 2018-19
  Sources of Variation in Foreign Exchange Reserves in India during April-December 2017
 RBI-Reporting and Accounting of Central Government Transactions of March 2018
  Sources of Variation in Foreign Exchange Reserves in India during April-December 2017
 Sources of Variation in Foreign Exchange Reserves in India during April-December 2017
 Developments in India’s Balance of Payments during the Third Quarter (October-December) of 2017-18
 Submission of returns by the Government-owned Non-Banking Financial Companies
 Agency commission payable to banks for operating Special Deposit Scheme (SDS)
 Directions under Section 35A of the Banking Regulation Act, 1949 (AACS) – Sanmitra Sahakari Bank Maryadit,
 Banking Regulatory Powers Should Be Ownership Neutral (Urjit R. Patel, Governor, Reserve Bank of India – March 14, 2018 – Inaugural Lecture : Centre for Law & Economics, Centre for Banking & Financial Laws Gujarat National Law University, Gandhinagar)
 50 LPA-OPening Very Urgent Chief Financial Officer (cfo)

Regarding export of a prohibited items under Advance Authorization
February, 17th 2014

Circular No.   04 /2014-Customs


Government of India

Ministry of Finance, Department of Revenue

Central Board of Excise & Customs

Drawback Division

New Delhi, dated the 10th February, 2014


All Chief Commissioners of Customs / Customs (Prev)/ Central Excise & Customs,

All Directors General / Chief Commissioner (AR), CESTAT,

All Commissioners of Customs / Customs (Prev)/ Customs & Central Excise/ Commissioners (Appeals)



Subject: Export of a prohibited item under Advance Authorization –  Reg.


The Department of Revenue has issued notification no. 01/2014-Customs dated 17.01.2014 to implement changes in the Foreign Trade Policy (2009-14) which have been made vide Department of Commerce  Notification No. 51(RE-2013)/2009-2014 dated 14.11.2013 read with DGFT’s Public Notice No.37/2009-2014(RE-2013) dated 14.11.2013.


2.         The changes in the FTP provide for permitting the export of items which are otherwise prohibited for export, namely, items falling under Chapter 7 and 15 of ITC (HS) Schedule 2, under the Advance Authorization Scheme with specific conditions that are stricter than under a normal Advance Authorization. In such cases, the Advance Authorization will contain specific mention of the Public Notice No. 37/2009-2014(RE-2013) dated 14.11.2013.


3.         Amongst the stricter conditions are – (a) export is subject to pre-import condition and  the resultant product exported has to be manufactured out of the raw material already imported under the scheme (b) there has to be notified SION/prior fixation of norms by Norms Committee in terms of Para 4.4.2 of HBP Vol.1 (c) the Import/Export is permitted only through specific  EDI enabled ports (d) EO period is 90 days from the date of clearance on import with no extensions (e)  facility of regularisation of bonafide defaults under para 4.28 of HBP vol.1 is not available (f) imported material is subject to actual user condition and no transfer for any purpose, including job work, is permitted (g)  imported material found defective or unfit for use has to be re-exported within thirty days, extendable by another thirty days.


4.         Further, at the time of export an undertaking from the authorization holder has been prescribed to the effect that the resultant products, being exported against the authorization, which is otherwise prohibited for export, has been manufactured from the material already imported under the authorization. This undertaking is to also contain details of imports and exports made under the authorization. This condition has been prescribed to enable the customs officer to form a reasonable satisfaction that the goods under export are not the prohibited goods. The officer is to record suitable comments in this regard in the EDI field for departmental comments.


5.         The field formations may also keep in view the Circular No. 5/2010-Cus dated 16.3.2010 and instruction no. 609/119/2010-DBK dated 18.1.2011.


6.         This may be brought to the notice of the trade by issuing suitable Trade/ Public Notices. Officers may be suitably guided through Standing Orders. Difficulties faced, if any, in implementation of the Notification may be brought to the notice of the Board at an early date.


Yours faithfully,



(Dinesh Kumar Gupta)

Director (DBK)

Tele: 23360581



Site is maintained under supervision of Directorate General of Systems and Data Management, Delhi

<< Back

Home >>

This site is best viewed with internet explorer 5.0 and above with  1024 x 768  pixels resolution

Home | About Us | Terms and Conditions | Contact Us
Copyright 2018 CAinINDIA All Right Reserved.
Designed and Developed by Binarysoft Technologies Pvt. Ltd.
Binarysoft Technologies - Privacy Policy

Transfer Pricing | International Taxation | Business Consulting | Corporate Compliance and Consulting | Assurance and Risk Advisory | Indirect Taxes | Direct Taxes | Transaction Advisory | Regular Compliance and Reporting | Tax Assessments | International Taxation Advisory | Capital Structuring | Withholding tax advisory | Expatriate Tax Reporting | Litigation | Badges | Club Badges | Seals | Military Insignias | Emblems | Family Crest | Software Development India | Software Development Company | SEO Company | Web Application Development | MLM Software | MLM Solutions