Advance Authorisation
4.1.5
Advance Authorisation and / or materials imported thereunder will be with actual user condition. It will not be transferable even after completion of export obligation. However, Authorisation holder will have option to dispose off product manufactured out of duty free inputs once export obligation is completed.
However, the actual user condition shall not be applicable in case of raw sugar to be imported from 17.2.2009, till 30.09.2009 under advance authorization Scheme.
(Above sub-paragraph has been added vide
NTF. NO. 86/2008, DT. 17/02/2009)