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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Concessional import duty exemption tied to manufacture or output services requires compliance with prescribed rules for claiming benefit.</h1> These Rules apply to an importer seeking a concessional duty benefit under an exemption notification that conditions entitlement on the use of imported goods for manufacture or provision of output services, and they operate only where the exemption notification expressly requires observance of these Rules.

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