https://www.taxtmi.com/caselaws?id=72331 A REP licence under the Import and Export Policy was interpreted to permit import of raw materials, components, consumables, spares and packing materials related either to the goods exported or to the goods manufactured by the exporter, provided the actual user condition was satisfied. The phrase "products exported or manufactured" in the relevant policy provisions was read disjunctively, and "select product" was treated as referring to export products rather than confining the facility to the exact items exported. A clarification from the competent licensing authority was relied on as confirming that the import items need not match the precise exported product, so the imports were held to fall within the licence coverage. en-us Thu, 24 Apr 1986 00:00:00 +0530 Wed, 18 May 2011 16:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72331 A REP licence under the Import and Export Policy was interpreted to permit import of raw materials, components, consumables, spares and packing materials related either to the goods exported or to the goods manufactured by the exporter, provided the actual user condition was satisfied. The phrase "products exported or manufactured" in the relevant policy provisions was read disjunctively, and "select product" was treated as referring to export products rather than confining the facility to the exact items exported. A clarification from the competent licensing authority was relied on as confirming that the import items need not match the precise exported product, so the imports were held to fall within the licence coverage. Case-Laws Customs Thu, 24 Apr 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72331