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OBJECTIVES
After studying this unit, you should be able to :
1. Explain the need for procedural formalities of export incentives
2. Describe the process of claiming duty drawback
3. Explain the methods of claiming excise incentives under various schemes of central excise rules
4. Describe various facilities of duty exemption scheme
5. Describe the procedure of exemption under income-tax, sales tax.
Risk as an Exporter : you may draw your export bills either in rupees or in foreign currencies. If you have drawn your export bills in Indian currency i.e., rupees, you will not
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Duty Entitlement Pass Book : Under the Duty Entitlement Pass Book scheme, an exporter shall be eligible to claim credit as a specified percentage of FOB value made in freely conve
Scope of the Act : The Foreign Exchange Regulation Act covers the types of transaction having international financial implications. Broadly the Exchange Control regulates the fo
Duty Free Licence: Import of raw materials, intermediates, components, consumables, parts, accessories and packing materials may be permitted against a Duty Free Licence. Duty F
SMALL EXPORTER'S POLICY : The small exporter's policy is basically the standard policy. It incorporates certain improvement in terms of cover, in order to encourage small export
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