https://www.taxtmi.com/caselaws?id=269994 Imported RBD palmolein oil was examined for Target Plus Scheme eligibility on two points: whether it had a broad nexus with exported rice and wheat, and whether repacking the oil through supporting manufacturers satisfied the actual user condition. One view applied the wider product-group test under the Handbook of Procedures, holding that administrative circulars could not impose a narrower input-in-output requirement; on that reasoning, the nexus condition was met. The same view treated retail packing through supporting manufacturers as sufficient user of the goods, relying on the Foreign Trade Policy definition of manufacture rather than Central Excise manufacture. The Members differed on both issues, so the matter was referred to a Third Member and no final entitlement determination was made. en-us Thu, 04 Feb 2016 00:00:00 +0530 Thu, 05 Jan 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269994 Imported RBD palmolein oil was examined for Target Plus Scheme eligibility on two points: whether it had a broad nexus with exported rice and wheat, and whether repacking the oil through supporting manufacturers satisfied the actual user condition. One view applied the wider product-group test under the Handbook of Procedures, holding that administrative circulars could not impose a narrower input-in-output requirement; on that reasoning, the nexus condition was met. The same view treated retail packing through supporting manufacturers as sufficient user of the goods, relying on the Foreign Trade Policy definition of manufacture rather than Central Excise manufacture. The Members differed on both issues, so the matter was referred to a Third Member and no final entitlement determination was made. Case-Laws Customs Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269994