https://www.taxtmi.com/caselaws?id=165720 PVC leather cloth falling within the relevant notification entitled the exporters to cash assistance and import replenishment licences under the export policy. The Court treated the product description as satisfied because the goods were cloth made of eligible fibres with a polyvinyl chloride layer applied, and the pre-export certificates issued under the statutory inspection scheme supported that classification. Administrative authorities could not ignore the notification or the statutory certificates by relying on a local classification committee to deny benefits already accrued under the policy framework. The exporters' vested entitlement arising from the Government's export assurance was therefore upheld, and the claimed benefits were granted. en-us Tue, 16 Oct 1979 00:00:00 +0530 Fri, 08 Aug 2014 11:55:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165720 PVC leather cloth falling within the relevant notification entitled the exporters to cash assistance and import replenishment licences under the export policy. The Court treated the product description as satisfied because the goods were cloth made of eligible fibres with a polyvinyl chloride layer applied, and the pre-export certificates issued under the statutory inspection scheme supported that classification. Administrative authorities could not ignore the notification or the statutory certificates by relying on a local classification committee to deny benefits already accrued under the policy framework. The exporters' vested entitlement arising from the Government's export assurance was therefore upheld, and the claimed benefits were granted. Case-Laws Central Excise Tue, 16 Oct 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165720