https://www.taxtmi.com/caselaws?id=354826 For DEEC or advance licence exemptions, imported inputs need only be commercially usable in the export product and covered by the licence description; exact physical incorporation or identity in colour, design, or quality is not mandatory unless the licence or notification specifically so requires. A customs duty demand based solely on the imported base paper differing in design or colour from the paper used in the export product was therefore unsustainable on merits. en-us Fri, 02 Feb 2018 00:00:00 +0530 Thu, 07 Mar 2019 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354826 For DEEC or advance licence exemptions, imported inputs need only be commercially usable in the export product and covered by the licence description; exact physical incorporation or identity in colour, design, or quality is not mandatory unless the licence or notification specifically so requires. A customs duty demand based solely on the imported base paper differing in design or colour from the paper used in the export product was therefore unsustainable on merits. Case-Laws Customs Fri, 02 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354826