| Date: |
15-02-1995
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| Notification No: |
Customs Circular No 11/1995
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Clarification regarding Value Based Advance Licence - Nexus between the inputs and export products
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Clarification regarding Value Based Advance Licence - Nexus between the
inputs and export products
Circular No. 11 dated 15th
February 1995
Your attention is
drawn to the Ministry's Circular No. 34/94 dated 12/12/94 emphasising the need
for nexus between import items and inputs used in the export goods and the
reference made therein in DGFT's ALC Circular No. 17/94 dated 8.11.94 DGFT have
however, subsequently withdrawn their above Circular vide their ALC Circular No.
21/ 94 dt. 16.12.94.
2. In
view of the withdrawal of the nexus Circular by DGFT, some doubts have been
expressed by the Collectors of Customs, and Central Excise about the status of
the Ministry's Circular No. 34/94 which was based on the ALC Circular No. 17/94
issued by the DGFT. It may be recalled that in the past also this Ministry has
emphasised the need for establishing nexus between the goods exported and inputs
mentioned the application for Advance Licence/ DEEC Book Part I.
3. Your
attention is also invited to Ministry's Circular No. 10/94 dated 9.5.94 issued
from F.No. 605/95/94-DBK wherein it was clarified that instructions of other
agencies should not be followed if the same are not in conformity with the
provisions of Notifications and with instructions issued from time to time
by the Board. Accordingly you may continue to look into the nexus between the
inputs used/ required to be used in the export product and the duty free inputs
sought to be imported against the same as mentioned in telex of even no. dt.
23/1/95 except for export goods specifically exempted from such requirement in
the Notification No. 203/92-Customs like Electronic goods/ writing instruments.
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