Consumption Register

9.7

The importer shall maintain a register of items imported under a licence/authorisation and its consumption. The importer shall also maintain such a register of items imported without an Authorisation 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.