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AMENDS DUTY\r\n\u0026amp; TAX REMISSION RULES, 2001\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003eBy\u003cbr\r\nstyle=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![if !supportLineBreakNewLine]\u003e\u003cbr style=\u0027mso-special-character:line-break\u0027\u003e\r\n\u003c![endif]\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal align=center style=\u0027text-align:center\u0027\u003e\u003cb\u003e\u003cspan\r\nstyle=\u0027letter-spacing:.3pt\u0027\u003eAkhtar Javed, Advocate, \u003cst1:place w:st=\"on\"\u003e\u003cst1:City\r\n w:st=\"on\"\u003eLahore\u003c/st1:City\u003e\u003c/st1:place\u003e\u003co:p\u003e\u003c/o:p\u003e\u003c/span\u003e\u003c/b\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan style=\u0027letter-spacing:.3pt\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/span\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eIn supersession of \u0026quot;No Duty\r\nNo Drawback Rules 1998\u0026quot;, C.B.R. vide S.R.O. 185(I)/2001 dated 21-3-2001\r\nintroduced \u0026quot;Duty and Tax Remission for Export Rules, 2001\u0026quot; (commonly\r\nknown as DTRE Rules) which were subsequently merged with other notifications\r\nand \u0026quot;The Customs Rules, 2001\u0026quot; were notified through a consolidated\r\nS.R.O. 450(I)/2001 dated 18-6-2001. Rules 296 to 307 of the Customs Rules\r\ncontained in Sub-Chapter (7) of Chapter XII of the said notification pertain to\r\nDTRE Scheme.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e2. DTRE Scheme entitles the\r\nexporters to procure imported and locally manufactured raw materials without\r\npayment of customs duty, central excise duty, sales tax and withholding tax for\r\nthe manufacture of goods meant for export. The exporters operating under DTRE\r\nScheme were facing various difficulties. CBR has made an attempt to remove\r\nthese difficulties and the Rules have been amended. The salient features of\r\nthese amendments are given in the following paragraphs.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e3. \u003cu\u003eRefund/Adjustment of input\r\ntax paid on Electricity and Gas\u003c/u\u003e.---CBR vide its letters to various textile\r\nmills had categorically ruled that the DTRE Scheme has been framed under the\r\nconcept of NO DUTY NO DRAWBACK, hence the exporters operating under DTRE will\r\nnot be entitled to claim refund of sales tax paid on any of the inputs procured\r\nfor the manufacture of goods for which other raw materials are procured without\r\npayment of duty and taxes under DTRE. It was ruled by Chief DTRE CBR 5th Floor Custom\r\nHouse Karachi that the exporters would not be entitled to get refund of input\r\ntax paid on electricity, gas, lubricants, spares and other stores. Through the\r\nrecent amendment.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(i) The\r\ndefinition of the term \u0026quot;input goods\u0026quot; contained in clause (f) of rule\r\n296 has been amended which now reads as \u0026quot;input goods\u0026quot; means all goods\r\nimported or procured locally\u003cspan style=\u0027mso-tab-count:1\u0027\u003e       \u003c/span\u003eincluding\r\nelectricity and gas for the manufacture and export;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(ii) Clause (g)\r\nof rule 296 defines the goods on which DTRE Scheme is applicable. Sub-clause\r\n(i) of clause (g) covers goods imported without payment of duty and taxes\r\nwhereas sub-clause (ii) covers goods procured locally without payment of duty\r\nand taxes. Anew sub-clause (iii) in clause (g) of rule 296 has been added which\r\ncovers \u003cu\u003eelectricity and gas which is procured on payment of sales tax\u003c/u\u003e;\r\nand\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(iii) A new rule\r\n302A has been added which entitles DTRE approved exporters to get\r\nrefund/adjustment of sales tax paid on electricity and gas to the extent of\r\nproportionate consumption, thereof, in the production of exported goods.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eNo doubt that through the\r\namendments in DTRE Scheme, the CBR Authorities have removed one of the major\r\ndifficulties being faced by DTRE approved exporters but till now the DTRE\r\napproved exporters have not been entitled to get refund/adjustment of input tax\r\npaid on spares, lubricants and stores which are procured from the local market\r\non payment of sales tax as under DTRE, Customs Authorities do not allow the\r\nexporters to get these inputs without payment of duty and taxes.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e4. \u003cu\u003eProcurement of imported\r\ninput goods free of duty and taxes from another DTRE approved person\u003c/u\u003e.---Sub-rule\r\n(5) of rule 297 provides that an indirect exporter may also procure duty free\r\nraw material and on approval, he shall have the same duty suspension privileges\r\nas are being availed by the direct exporter. A new sub-rule (ii) has been added\r\nwhich entitles a DTRE approved exporter to procure imported input goods free of\r\nduty and taxes from another DTRE approved person subject to the approval from\r\nCollector of Customs granting DTRE approval to the exporter.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e5. Sub-rule (6) of rule 297\r\nentitled a DTRE approved exporter to get his finished goods manufactured from\r\nanywhere in \u003cst1:place w:st=\"on\"\u003e\u003cst1:country-region w:st=\"on\"\u003ePakistan\u003c/st1:country-region\u003e\u003c/st1:place\u003e.\r\nThe said provisions have been amended and now a DTRE approved exporter can get\r\nhis finished goods manufactured from anywhere in \u003cst1:place w:st=\"on\"\u003e\u003cst1:country-region\r\n w:st=\"on\"\u003ePakistan\u003c/st1:country-region\u003e\u003c/st1:place\u003e but \u003cu\u003eonly from the\r\npersons registered under the Sales Tax Act, 1990\u003c/u\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e6. \u003cu\u003eAmendment in the DTRE\r\napproval\u003c/u\u003e.--A new sub-rule (9) has been added in rule 297 which entitles a\r\nDTRE approved exporter to get his previous approval amended or cancelled. The\r\nDTRE approved exporter will be required to apply to the Collector of Customs\r\nfor amendment in the previous approval or for its cancellation. The Collector\r\nof Customs has been required to allow the amendment in the approval or\r\ncancellation within 10 days of the receipt of such request.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e7. \u003cu\u003eIntimation regarding duty\r\nand taxes paid raw material and finished goods\u003c/u\u003e.---A new sub-rule (10) has\r\nbeen added in rule 297 which requires an exporter applying for DTRE approval to\r\ndeclare the duties and taxes paid raw material and finished goods inventories\r\nat his premises at the time of making application for the DTRE approval.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e8. \u003cu\u003eImposition of 2% surcharge\r\non inputs not consumed within 18, months of the date of approval\u003c/u\u003e.---Rule\r\n298 provides that the input goods procured under DTRE shall be utilized in the\r\nproduction and exports within 12 months of the date of approval which period\r\nshall be automatically extended upon request; once only, up to a further period\r\nof 6 months on payment of 1% per month of f.o.b. value of unfulfilled exports.\r\nAn amendment has been made to rule 298 which provides that the inputs whether\r\nimported or locally purchased not consumed within 18 months shall be subjected\r\nto payment @ 2% per month of the value of unfulfilled exports.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e9. \u003cu\u003eUnaccounted or unexported\r\ngoods\u003c/u\u003e.---Rule 300 pertains to those goods for which DTRE approved export\r\nfails to give proper and documented account of the duty and tax free input\r\ngoods OR of the unexported finished goods. The said rule has been reshaped as\r\nfollows:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(i) \u003cu\u003eTransfer\r\nof duty free input goods to another DIRE approved exporter\u003c/u\u003e. A new sub-rule\r\n(2) has been added in rule 300 which allows a DTRE approved exporter to\r\ntransfer his duty and tax free input goods to another DIRE exporter of the same\r\ngoods;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(ii) \u003cu\u003eDisposal\r\nof unutilized input goods other than banned items\u003c/u\u003e.---A new sub-rule (3) has\r\nbeen added in rule 300 which allows the DTRE approved exporter to dispose of\r\nhis unutilized input goods other than banned items in the local market on\r\npayment of surcharge as per table given below in addition to the liable duties\r\nand taxes and payment under rule 298:\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003ctable class=MsoTableGrid border=1 cellspacing=0 cellpadding=0\r\n style=\u0027border-collapse:collapse;border:none;mso-border-alt:solid windowtext .5pt;\r\n mso-yfti-tbllook:480;mso-padding-alt:0in 5.4pt 0in 5.4pt;mso-border-insideh:\r\n .5pt solid windowtext;mso-border-insidev:.5pt solid windowtext\u0027\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:0;mso-yfti-firstrow:yes\u0027\u003e\r\n  \u003ctd width=55 valign=top style=\u0027width:41.4pt;border:solid windowtext 1.0pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eS.No.\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=328 valign=top style=\u0027width:246.0pt;border:solid windowtext 1.0pt;\r\n  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:\r\n  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003cspan\r\n  style=\u0027mso-spacerun:yes\u0027\u003e \u003c/span\u003eQuantity of unutilized input goods \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=207 valign=top style=\u0027width:155.4pt;border:solid windowtext 1.0pt;\r\n  border-left:none;mso-border-left-alt:solid windowtext .5pt;mso-border-alt:\r\n  solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eSurcharge \u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:1\u0027\u003e\r\n  \u003ctd width=55 valign=top style=\u0027width:41.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e1. \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=328 valign=top style=\u0027width:246.0pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eLess than 10 per cent of\r\n  unutilized input goods. \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=207 valign=top style=\u0027width:155.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eNil\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:2;height:29.0pt\u0027\u003e\r\n  \u003ctd width=55 valign=top style=\u0027width:41.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt;height:29.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e2. \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=328 valign=top style=\u0027width:246.0pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:29.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eFrom 10 per cent to less than\r\n  20% of unutilized input goods. \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=207 valign=top style=\u0027width:155.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:29.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e1% of f.o.b. value of\r\n  unutilized exports.\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:3;height:58.0pt\u0027\u003e\r\n  \u003ctd width=55 valign=top style=\u0027width:41.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt;height:58.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e3. \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=328 valign=top style=\u0027width:246.0pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:58.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eFrom 20 per cent to less than\r\n  30% of unutilized exports. \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=207 valign=top style=\u0027width:155.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt;height:58.0pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e2 per cent f.o.b. value of\r\n  unutilized input goods.\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n \u003ctr style=\u0027mso-yfti-irow:4;mso-yfti-lastrow:yes\u0027\u003e\r\n  \u003ctd width=55 valign=top style=\u0027width:41.4pt;border:solid windowtext 1.0pt;\r\n  border-top:none;mso-border-top-alt:solid windowtext .5pt;mso-border-alt:solid windowtext .5pt;\r\n  padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e4. \u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=328 valign=top style=\u0027width:246.0pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003eMore than 30 per cent of\r\n  unutilized input goods.\u003c/p\u003e\r\n  \u003c/td\u003e\r\n  \u003ctd width=207 valign=top style=\u0027width:155.4pt;border-top:none;border-left:\r\n  none;border-bottom:solid windowtext 1.0pt;border-right:solid windowtext 1.0pt;\r\n  mso-border-top-alt:solid windowtext .5pt;mso-border-left-alt:solid windowtext .5pt;\r\n  mso-border-alt:solid windowtext .5pt;padding:0in 5.4pt 0in 5.4pt\u0027\u003e\r\n  \u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e3 per cent of f.o.b. value of\r\n  unutilized exports.\u003c/p\u003e\r\n  \u003c/td\u003e\r\n \u003c/tr\u003e\r\n\u003c/table\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(iii) \u003cu\u003eDisposal\r\nof banned unutilized input goods\u003c/u\u003e.---A new sub-rule (4) has been added in\r\nrule 300 which allows the DIRE approved exporter to dispose of the banned\r\nunutilised input goods subject to the approval of the Ministry of Commerce, on\r\npayment of surcharge as per table given above in addition to the leviable\r\nduties, taxes and payment under rule 298 and on conditions prescribed by the\r\nMinistry of Commerce in this regard;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(iv) \u003cu\u003eDisposal\r\nof wastage in the local market\u003c/u\u003e.---A new sub-rule (5) has been added in rule\r\n300 which allows the DIRE approved exporter to dispose of his admissible\r\nwastage in the local market on payment of sales tax leviable thereon;\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027margin-left:.5in;text-align:justify\u0027\u003e(v) \u003cu\u003eDisposal\r\nof B-grade products and factory rejects\u003c/u\u003e.---A new sub-rule (6) has been\r\nadded in rule 300 which allows the DIRE approved exporter to dispose of his\r\nB-grade products and factory rejects only up to 10% of the exports as per\r\ncontract under rule 297 on payment of duties and taxes leviable on finished\r\ngoods in addition to the surcharge as per rule 298 subject to the provisions of\r\nImport \u003cspan style=\u0027letter-spacing:.4pt\u0027\u003ePolicy \u003c/span\u003eOrder.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e10. \u003cu\u003eEnhancement in the period\r\nof post exportation audit\u003c/u\u003e.---Rule 305 provided that the liability of DIRE\r\napproved exporter shall be fully discharged to a post exportation audit which\r\nshall be carried out and completed within a period of three months after the\r\nperiod specified in rule 298. The aforesaid period has been enhanced from \u003cu\u003ethree\r\nmonths\u003c/u\u003e to \u003cu\u003etwelve months\u003c/u\u003e.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e11. A new rule 305A has been added,\r\nwhich provides that as \u003cspan style=\u0027letter-spacing:.4pt\u0027\u003ea \u003c/span\u003eresult of\r\npost-exportation-audit, if there arises any discrepancy, irregularity or any\r\nviolation of the rules by the DTRE approved exporter, the same shall be\r\nreported to the Adjudicating Officer empowered by the Central Board of Revenue,\r\nfor adjudication, in this regard.\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal style=\u0027text-align:justify\u0027\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003cp class=MsoNormal\u003e\u003co:p\u003e\u0026nbsp;\u003c/o:p\u003e\u003c/p\u003e\r\n\r\n\u003c/div\u003e\r\n\r\n\u003c/body\u003e\r\n\r\n\u003c/html\u003e\r\n"