In a recent study undertaken by the Directorate General of Inspection and Directorate General of Anti Evasion with regard to the procedure being followed in the field to prevent parties availing of the advance licensing route from getting double benefits, it has been noticed that the instructions issued by the Ministry from time to time on the subject have not been followed.
being cleared for home consumption, other than scrap, waste or remnants are similar to the goods which are exported or expected to be exported from the units during specified period of such clearances in terms of Export and Import Policy
Nothing contained in this notification shall be applicable to an undertaking which avails of any concession in terms of notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 136/94-Central Excises, dated the 10th November, 1994 or to a service providing undertakings which does not export services out of India.
