https://www.taxtmi.com/caselaws?id=375689 Part of the cause of action arose in Gujarat where the imported goods were used in the project, so the territorial objection failed. On the merits, deemed export drawback under Chapter 8 of the Foreign Trade Policy was available only for goods manufactured in India and supplied within the policy framework; goods directly imported by the project authority could not qualify merely because they were assembled or installed at site. The Court treated the Policy Interpretation Committee's clarification that bills of entry in the project authority's name were ineligible as an interpretation of existing policy, not an amendment. Challenges based on the handbook, prior approvals, Section 16, promissory estoppel and legitimate expectation were rejected. en-us Fri, 29 Jun 2018 00:00:00 +0530 Fri, 22 Feb 2019 10:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375689 Part of the cause of action arose in Gujarat where the imported goods were used in the project, so the territorial objection failed. On the merits, deemed export drawback under Chapter 8 of the Foreign Trade Policy was available only for goods manufactured in India and supplied within the policy framework; goods directly imported by the project authority could not qualify merely because they were assembled or installed at site. The Court treated the Policy Interpretation Committee's clarification that bills of entry in the project authority's name were ineligible as an interpretation of existing policy, not an amendment. Challenges based on the handbook, prior approvals, Section 16, promissory estoppel and legitimate expectation were rejected. Case-Laws Customs Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375689