https://www.taxtmi.com/caselaws?id=371061 An exemption notification under the DFIA scheme that incorporates the Handbook of Procedure must be read harmoniously with that procedure, so the declaration requirement cannot be applied in isolation. The reference to the "resultant product" was construed as the goods manufactured using the imported inputs, not the imported inputs themselves. On that reading, the exporter's shipping bill declaration was required to address the exported goods produced from the duty-free inputs, preserving the scheme's correlation between imports and exports and avoiding an impracticable result. en-us Mon, 26 Nov 2018 00:00:00 +0530 Mon, 24 Jun 2019 11:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371061 An exemption notification under the DFIA scheme that incorporates the Handbook of Procedure must be read harmoniously with that procedure, so the declaration requirement cannot be applied in isolation. The reference to the "resultant product" was construed as the goods manufactured using the imported inputs, not the imported inputs themselves. On that reading, the exporter's shipping bill declaration was required to address the exported goods produced from the duty-free inputs, preserving the scheme's correlation between imports and exports and avoiding an impracticable result. Case-Laws Customs Mon, 26 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371061