https://www.taxtmi.com/caselaws?id=198590 For duty-free replenishment under an Advance Licence, the decisive test is a commercial and descriptive nexus between the imported input and the exported product, not exact identity of minute specifications. Polyester filament yarn of 50 deniers was treated as eligible against export of shirting fabric made with 84 deniers yarn because both were of the same material class and the licence covered yarn below 350D. The distinction in denierage was held too slight to defeat the exemption, so confiscation, fine, and penalty were unsustainable. en-us Tue, 14 Jul 1998 00:00:00 +0530 Mon, 05 Feb 2018 10:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198590 For duty-free replenishment under an Advance Licence, the decisive test is a commercial and descriptive nexus between the imported input and the exported product, not exact identity of minute specifications. Polyester filament yarn of 50 deniers was treated as eligible against export of shirting fabric made with 84 deniers yarn because both were of the same material class and the licence covered yarn below 350D. The distinction in denierage was held too slight to defeat the exemption, so confiscation, fine, and penalty were unsustainable. Case-Laws Customs Tue, 14 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198590