Imports allowed

3.8.3

The Duty Credit may be used for import of inputs or goods including Capital Goods, which are otherwise freely importable under ITC(HS) classifications of Export and Import Items.

(The first sentence of para 3.8.3 has been corrected vide NTF. NO. 35/2006, DT. 05/10/2006)

[OLD- The Duty Credit may be used for import of inputs or goods, which are otherwise freely importable under ITC (HS) Classifications of Export and Import Items, Imports from a port other than the port of export shall be allowed under TRA facility as per the terms and conditions of the notification issued by Department of Revenue. ]