https://www.taxtmi.com/caselaws?id=74340 Manufacturer-exporters were entitled to an Export House Certificate under Paragraph 176 of the Import-Export Policy, 1984-85 where admitted manufacturing activity, export figures, and permanent small-scale industrial registration satisfied the policy conditions. The authorities could not recast the application as a renewal request and apply Paragraph 180(2), because that provision governed renewal of existing export house certificates, not fresh entitlement for manufacturer-exporters. By relying on inapplicable renewal criteria and ignoring the permanent SSI registration, the rejection was contrary to the policy scheme and unsustainable. en-us Wed, 02 Jan 1985 00:00:00 +0530 Thu, 18 Aug 2011 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74340 Manufacturer-exporters were entitled to an Export House Certificate under Paragraph 176 of the Import-Export Policy, 1984-85 where admitted manufacturing activity, export figures, and permanent small-scale industrial registration satisfied the policy conditions. The authorities could not recast the application as a renewal request and apply Paragraph 180(2), because that provision governed renewal of existing export house certificates, not fresh entitlement for manufacturer-exporters. By relying on inapplicable renewal criteria and ignoring the permanent SSI registration, the rejection was contrary to the policy scheme and unsustainable. Case-Laws Customs Wed, 02 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74340