Input use nexus required: TPS imports limited to items that are inputs with a broad nexus to the exported product. TPS duty free credits permit import of inputs and capital goods for own use or that of supporting manufacturers, subject to actual user and non transferability conditions. The imported item must have a broad nexus with the exported product as an input required in its manufacture; SION is prima facie evidence of such inputs, and the broad nexus requirement supplements-not replaces-the FTP's inputs/own use mandate.
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.
Input use nexus required: TPS imports limited to items that are inputs with a broad nexus to the exported product.
TPS duty free credits permit import of inputs and capital goods for own use or that of supporting manufacturers, subject to actual user and non transferability conditions. The imported item must have a broad nexus with the exported product as an input required in its manufacture; SION is prima facie evidence of such inputs, and the broad nexus requirement supplements-not replaces-the FTP's inputs/own use mandate.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
