https://www.taxtmi.com/caselaws?id=189341 Under the Target Plus Scheme, import of RBD palmolein oil against export of rice and wheat was held eligible for duty credit certificate benefits under Notification No. 32/2005-Cus. Broad nexus was satisfied because the imported and exported goods fell within the same product group, and later circulars could not impose a narrower requirement that the imported goods be physically used as inputs in the exported product. The alleged actual user or manufacture objection also failed, as the notification did not require Central Excise-style manufacture and the policy recognised processing such as re-packing. The scheme benefit could not therefore be denied. en-us Thu, 04 Feb 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189341 Under the Target Plus Scheme, import of RBD palmolein oil against export of rice and wheat was held eligible for duty credit certificate benefits under Notification No. 32/2005-Cus. Broad nexus was satisfied because the imported and exported goods fell within the same product group, and later circulars could not impose a narrower requirement that the imported goods be physically used as inputs in the exported product. The alleged actual user or manufacture objection also failed, as the notification did not require Central Excise-style manufacture and the policy recognised processing such as re-packing. The scheme benefit could not therefore be denied. Case-Laws Customs Thu, 04 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189341