According to Paragraph 4.38(V) of Hand Book of Procedures of Foreign Trade Policy 2015-20, facility of clubbing is not available for Advance Authorization for Annual Requirement. By a public Notice No 24/2015-20 dated 04.08.2016 , Director General of Foreign Trade has amended the said paragraph to extend the facility of clubbing for Advance Authorization s for Annual Requirement also. #pdf
CAclubindia
