Direct input rule: only fuel used as direct input for export manufacture qualifies for exemption. Only that quantity of HSD/LDO brought into a Free Trade Zone/100% EOU that is used as a direct input in the manufacture of goods meant for export is eligible for exemption; inputs not directly used are not entitled to exemption, and the Collector must decide what constitutes a direct input on the merits.
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.
Direct input rule: only fuel used as direct input for export manufacture qualifies for exemption.
Only that quantity of HSD/LDO brought into a Free Trade Zone/100% EOU that is used as a direct input in the manufacture of goods meant for export is eligible for exemption; inputs not directly used are not entitled to exemption, and the Collector must decide what constitutes a direct input on the merits.
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