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INTRODUCTION : You have learnt about the infrastructure and various export incentives provided by Government of India. These incentives are instrumental for the export promotion in India. Moreover, exporters are required to compile various procedural formalities for fuller realisation of export incentives on a regular basis. In this Unit you will learn the procedure of claiming incentives under duty drawback rules and central excise rules. You will also be acquainted with various facilities of duty exemption scheme and tax exemption scheme.
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OBJECTIVES After studying this unit, you should be able to: 1. explain the nature of export sales contract 2. distinguish between domestic sales contract and export sal
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Realisation of Export Proceeds: If an exporter does not realise the export proceeds within the time specified by the Reserve Bank of India, he shall be liable to action in accorda
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