CBIC removes 'pre-import' condition for Advance Authorisation Scheme

CBIC removes pre-import condition in respect of physical exports made under Advance Authorization (AA) scheme; Provides that where exports have already been made after availing ITC, goods supplied against AA shall be used in manufacture and supply of taxable goods (other than nil rated or fully exempted goods) and a certificate to this effect from a chartered accountant shall be submitted to jurisdictional commissioner of GST or any other authorised officer within 6 mont...