The "Practical Guide on Foreign Trade Policy" by Kalirajan D offers a comprehensive commentary on the subject presented in a systematic manner. It adopts a 360° approach to analyze all aspects of the legal framework, policies, and procedures by aligning relevant provisions of Central Excise, Customs, and Service Tax laws.
Key Features:
Coverage of Foreign Trade Policy 2015-2020, Handbook of Procedures, Aayat Niryat Forms, and Appendices (as amended up to 15 Sep 2015).
Inclusion of Foreign Trade (Development & Regulation) Act 1992 with Rules, Order, and Notifications issued thereunder.
In-depth coverage of all export promotion schemes, duty exemption & remission, rewards, and concessions with revised rates.
Discussion on the Duty Drawback Scheme under the Customs Act 1962 and the Interest Subvention Scheme announced by RBI.
Guidance on adjudication and appeal procedures.
Ready reference tables presenting statutory compliances under various schemes.
Flowcharts and diagrams on procedural aspects.
Relevant notifications issued by CBE&C.
Ready reference table correlating schemes and CBE&C notifications.
This book serves as an essential reference work for individuals in trade & industry, service industries, practitioners, Departmental Officers, and other related stakeholders, providing valuable insights into the intricacies of foreign trade policy and procedures.