Actual User Condition for import of Sugar under Advance Authorisation Scheme – DGFT clarifies
In case of Advance Authorisation wherein the input allowed is Raw Sugar, a special dispensation was allowed vide CBEC letter No. 605/68/2004- DBK dated 21.9.2004, thereby allowing sale of duty free imported raw sugar even before fulfilment of export obligation. The export obligation was allowed to be fulfilled in such cases by the Advance Authorisation holders on ‘ton-to-ton' basis instead of ‘grain-to-grain' basis required under FTP.
This facility is withdrawn with immediate effect for any import of raw sugar against advance licences / authorizations from 16.4.2008.
DGFT Policy Circular No. 2 (RE-08)/2004-2009 Dated: April 16, 2008