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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.
Export of Spares: Warranty spares, whether indigenous or imported, of plant, equipment, machinery, automobiles or any other goods may be exported upto 7.5% of the FOB value of the
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Post-shipment Credit in Foreign Currency : The exporters have the option of availing of export credit at the post-shipment stage either in rupee or in foreign currency. The credit
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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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