https://www.taxtmi.com/caselaws?id=204577 Notification No. 48/2000-Cus. was available to transferees of Duty Free Replenishment Certificates, provided the notification conditions were met. The dispute turned on condition 2(c), which required the endorsed certificate to identify the quality, technical characteristics, specifications and quantity of the material used in the export product. Processed cotton fabrics described in the certificate could include blended fabric where cotton remained the predominant constituent, and contemporaneous policy materials and tariff treatment supported that reading. Contradictory DGFT communications were not determinative, and the customs record did not establish a precise mismatch between the imported input and the exported goods. The benefit of the notification was therefore admissible. en-us Fri, 30 Jul 2010 00:00:00 +0530 Wed, 05 Jun 2013 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204577 Notification No. 48/2000-Cus. was available to transferees of Duty Free Replenishment Certificates, provided the notification conditions were met. The dispute turned on condition 2(c), which required the endorsed certificate to identify the quality, technical characteristics, specifications and quantity of the material used in the export product. Processed cotton fabrics described in the certificate could include blended fabric where cotton remained the predominant constituent, and contemporaneous policy materials and tariff treatment supported that reading. Contradictory DGFT communications were not determinative, and the customs record did not establish a precise mismatch between the imported input and the exported goods. The benefit of the notification was therefore admissible. Case-Laws Customs Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204577