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    <description>An export subsidy scheme for domestically manufactured sugar covered internal transport and freight charges where the sugar factory supplied consignments through an exporter, including ex-factory delivery arrangements under an agreement placing those costs on the factory. The scheme did not exclude entitlement merely because the exporter acted under an advance licence or other import-related export arrangement. On the stated facts, the factory had borne the stipulated transport and freight burden and the Government had directed supply through the exporter, so the subsidy claim was maintainable and denial on that ground was unsustainable.</description>
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      <description>An export subsidy scheme for domestically manufactured sugar covered internal transport and freight charges where the sugar factory supplied consignments through an exporter, including ex-factory delivery arrangements under an agreement placing those costs on the factory. The scheme did not exclude entitlement merely because the exporter acted under an advance licence or other import-related export arrangement. On the stated facts, the factory had borne the stipulated transport and freight burden and the Government had directed supply through the exporter, so the subsidy claim was maintainable and denial on that ground was unsustainable.</description>
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