https://www.taxtmi.com/caselaws?id=83879 Export incentive claims under the advance licence and DEEC scheme depended on the goods matching the licence-linked description and the supporting manufacturer arrangement being proved. Test reports and related documents indicated that the exported product was a blend or copolymer of polyethylene and polypropylene, not a homopolymer made solely from HDPE granules or powder, so the declaration of quality and composition was not established as correct. The supporting manufacturer endorsement in the licence record also required verification, as the evidence did not show that the named manufacturer had the claimed capacity or that the job-work explanation was supported. The text further notes that Section 14 valuation principles were questioned for duty-free export goods and the matter was remanded for fresh adjudication. en-us Thu, 22 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 14:40:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83879 Export incentive claims under the advance licence and DEEC scheme depended on the goods matching the licence-linked description and the supporting manufacturer arrangement being proved. Test reports and related documents indicated that the exported product was a blend or copolymer of polyethylene and polypropylene, not a homopolymer made solely from HDPE granules or powder, so the declaration of quality and composition was not established as correct. The supporting manufacturer endorsement in the licence record also required verification, as the evidence did not show that the named manufacturer had the claimed capacity or that the job-work explanation was supported. The text further notes that Section 14 valuation principles were questioned for duty-free export goods and the matter was remanded for fresh adjudication. Case-Laws Customs Thu, 22 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83879