https://www.taxtmi.com/caselaws?id=105907 Under the Duty Credit Passbook Scheme, an exporter could claim credit on the more favourable of overlapping alternative input-output norms where the exported goods were capable of falling under more than one norm and the manufacturing route did not clearly determine the applicable one. The scheme was treated as a deemed credit mechanism that did not require proof of actual import content, and any ambiguity had to be resolved in favour of export promotion. In the absence of an express restriction in the policy or notification, the exporter was entitled to choose the applicable norm. The denial of credit based on the Penicillin G route was therefore set aside. en-us Tue, 18 May 1999 00:00:00 +0530 Sat, 10 Mar 2012 13:32:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105907 Under the Duty Credit Passbook Scheme, an exporter could claim credit on the more favourable of overlapping alternative input-output norms where the exported goods were capable of falling under more than one norm and the manufacturing route did not clearly determine the applicable one. The scheme was treated as a deemed credit mechanism that did not require proof of actual import content, and any ambiguity had to be resolved in favour of export promotion. In the absence of an express restriction in the policy or notification, the exporter was entitled to choose the applicable norm. The denial of credit based on the Penicillin G route was therefore set aside. Case-Laws Customs Tue, 18 May 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105907