https://www.taxtmi.com/circulars?id=2629 Items imported under the Target Plus Scheme are permitted only if they are inputs required for the manufacture of the exported product and for the own use of the exporter or supporting manufacturer; a product-group broad nexus is required. SION entries are prima facie evidence of inputs, certificates and imported goods are non-transferable, and authorities may require exporters to demonstrate the nexus to the exported product. en-us Tue, 08 May 2007 00:00:00 +0530 Thu, 26 Feb 2009 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=2629 Items imported under the Target Plus Scheme are permitted only if they are inputs required for the manufacture of the exported product and for the own use of the exporter or supporting manufacturer; a product-group broad nexus is required. SION entries are prima facie evidence of inputs, certificates and imported goods are non-transferable, and authorities may require exporters to demonstrate the nexus to the exported product. Circulars Customs Tue, 08 May 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=2629