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-18 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.

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