https://www.taxtmi.com/caselaws?id=92088 Imported cotton denim fabric was treated as eligible for exemption under Notification No. 203/93 when cleared against a transferred advance licence for export of gents cotton shirts. The licensing conditions did not prescribe any specific technical grade or exact correspondence between the imported cotton fabric and the export product, and no requirement was shown that denim could not be used in shirt manufacture. The Department's objection based on the absence of exact technical matching was rejected, and the stated position that nexus with the exported goods need not be separately established under a transferred advance licence further supported the exemption. en-us Fri, 12 Mar 1999 00:00:00 +0530 Mon, 24 Oct 2011 15:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92088 Imported cotton denim fabric was treated as eligible for exemption under Notification No. 203/93 when cleared against a transferred advance licence for export of gents cotton shirts. The licensing conditions did not prescribe any specific technical grade or exact correspondence between the imported cotton fabric and the export product, and no requirement was shown that denim could not be used in shirt manufacture. The Department's objection based on the absence of exact technical matching was rejected, and the stated position that nexus with the exported goods need not be separately established under a transferred advance licence further supported the exemption. Case-Laws Customs Fri, 12 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92088