In the Import and Export Policy 1992-97, w.e.f. 1/4/1995, an addl. duty of Customs (C.V.D.) was imposed on all imports made under the DEEC Scheme in terms of para 47 of the Policy. Therefore, for all imports made under DEEC Scheme, i.e. whether against Quantity Based Advance Licence of value Based Advance Licence, issued on or after 1.4.1995 the exporter is required to pay addl
