https://www.taxtmi.com/caselaws?id=1252 Under the credit certificate scheme, duty-free import of eligible goods could not be denied by reading into the notification or certificate an additional nexus requirement between the imported machine and the services rendered. The governing instruments did not impose a negative-list restriction or any separate nexus condition, and a departmental clarification could not add a limitation absent from the scheme. On the facts, the machine was used in the appellant's service operations, and the adverse nexus finding rested on a misunderstanding of the appellant's communication. The import therefore remained entitled to the scheme benefit. en-us Wed, 14 Feb 2007 00:00:00 +0530 Mon, 14 Apr 2008 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1252 Under the credit certificate scheme, duty-free import of eligible goods could not be denied by reading into the notification or certificate an additional nexus requirement between the imported machine and the services rendered. The governing instruments did not impose a negative-list restriction or any separate nexus condition, and a departmental clarification could not add a limitation absent from the scheme. On the facts, the machine was used in the appellant's service operations, and the adverse nexus finding rested on a misunderstanding of the appellant's communication. The import therefore remained entitled to the scheme benefit. Case-Laws Customs Wed, 14 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1252