Nexus between imported inputs and export products must be established, ensuring compliance with Notifications and Board guidance. Requirement to establish a nexus between imported duty-free inputs and the exported products remains operative for Advance Licence and DEEC Book Part I transactions despite withdrawal of a related trade circular, and Collectors must continue to verify that the inputs declared for import are those used or required to be used in the export product in accordance with Notifications and Board instructions, subject to specified Notification exemptions.
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.
Nexus between imported inputs and export products must be established, ensuring compliance with Notifications and Board guidance.
Requirement to establish a nexus between imported duty-free inputs and the exported products remains operative for Advance Licence and DEEC Book Part I transactions despite withdrawal of a related trade circular, and Collectors must continue to verify that the inputs declared for import are those used or required to be used in the export product in accordance with Notifications and Board instructions, subject to specified Notification exemptions.
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