No Export Duty on Sugar exported against valid Advance Authorization
GOVERNMENT has fixed nil rate of duty for
Sugar exported against a valid Advance Authorization issued by the Regional Authority subject to the conditions that:
(a) Exports are effected in proportion to the import of raw sugar against the said Advance Authorization;
(b) Advance Authorization holder has not got the said Authorization invalidated;
(c) Advance Authorization holder has not procured raw sugar from the domestic market;
(d) At the time of clearance of export consignment at port, the exporter submits a copy of the bill of entry as documentary proof of import of raw sugar under the said Advance Authorization to the jurisdictional proper officer of customs.
Notification No. , Dated: July 06, 2016