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    <title>2016 (2) TMI 1391 - CESTAT BANGALORE</title>
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    <description>The Tribunal concluded that the appellant is entitled to the benefits of the Target Plus Scheme as the imported Palmolein oil and exported rice and wheat fall under the same product group, satisfying the broad nexus requirement. The appellant also met the actual user condition by processing the imported oil into retail packs. Consequently, the Tribunal set aside the impugned order and allowed the appeal with consequential relief to the appellant.</description>
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      <description>The Tribunal concluded that the appellant is entitled to the benefits of the Target Plus Scheme as the imported Palmolein oil and exported rice and wheat fall under the same product group, satisfying the broad nexus requirement. The appellant also met the actual user condition by processing the imported oil into retail packs. Consequently, the Tribunal set aside the impugned order and allowed the appeal with consequential relief to the appellant.</description>
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