Consumption Register 9.7

The importer shall maintain a register of items imported under a licence and its consumption. The importer shall also maintain such a register of items imported without a licence and its consumption provided such items are imported subject to actual user condition.

The register shall be maintained in the form given in Appendix-23 except in respect of the scheme wherein period for retention of the consumption register is specifically mentioned, in all other cases, the register shall be maintained upto 3 years period from the date of import.

(Para 9.7 vide PN No. 03/2005, Dt. 20/04/2005)

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The importer shall maintain a register of items imported under a licence and its consumption. The importer shall also maintain such a register of items imported without a licence and its consumption provided such items are imported subject to actual user condition.

The register shall be maintained in the form given in Appendix-23 except in respect of the scheme wherein period for retention of the consumption register is specifically mentioned, in all other cases, the register shall be maintained upto 3 years period from the date of import.]