https://www.taxtmi.com/caselaws?id=248016 The notification scheme under Notifications No. 93/2004-Cus. and 94/2004-Cus. distinguishes imports made before and after fulfilment of export obligation. Where the export obligation has already been satisfied and the EODC issued, the relevant shipping bill particulars are to be endorsed on the licence. The imported inputs are not required to be physically incorporated in the exported product as an inflexible condition; Board Circular No. 4/93 clarifies that "required" does not mean actual physical use, but goods of a kind commercially used in the export product. On that basis, the benefit of the notifications is available once the scheme is otherwise satisfied. en-us Tue, 14 May 2013 00:00:00 +0530 Thu, 29 May 2014 21:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248016 The notification scheme under Notifications No. 93/2004-Cus. and 94/2004-Cus. distinguishes imports made before and after fulfilment of export obligation. Where the export obligation has already been satisfied and the EODC issued, the relevant shipping bill particulars are to be endorsed on the licence. The imported inputs are not required to be physically incorporated in the exported product as an inflexible condition; Board Circular No. 4/93 clarifies that "required" does not mean actual physical use, but goods of a kind commercially used in the export product. On that basis, the benefit of the notifications is available once the scheme is otherwise satisfied. Case-Laws Customs Tue, 14 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248016