Liquid glucose classification as sugar renders it ineligible for Focus Market Scheme duty credit benefits. Liquid glucose is classified within the Harmonized System sugar heading and is therefore treated as 'Sugar'; consequently, exports of liquid glucose are not eligible for Duty Credit Scrip benefits under the Focus Market Scheme of the Foreign Trade Policy. This clarification excludes all items falling under that HS sugar heading from FMS benefits.
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.
Liquid glucose classification as sugar renders it ineligible for Focus Market Scheme duty credit benefits.
Liquid glucose is classified within the Harmonized System sugar heading and is therefore treated as "Sugar"; consequently, exports of liquid glucose are not eligible for Duty Credit Scrip benefits under the Focus Market Scheme of the Foreign Trade Policy. This clarification excludes all items falling under that HS sugar heading from FMS benefits.
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