https://www.taxtmi.com/caselaws?id=376034 For import under a duty free authorisation, eligibility must be tested against the licence description and the policy conditions governing the intended end use of the goods. Imported cotton fabrics that were yarn-dyed with check and self-design, and therefore had negligible scope for further printing, were found not to answer the authorised purpose under Notification No. 40/2006-Cus and Paragraph 4.55.3 of the Foreign Trade Policy. The exemption benefit was accordingly denied, the appellate order was set aside, and the original authority's refusal of duty free treatment was restored. en-us Thu, 28 Feb 2019 00:00:00 +0530 Mon, 24 Jun 2019 11:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376034 For import under a duty free authorisation, eligibility must be tested against the licence description and the policy conditions governing the intended end use of the goods. Imported cotton fabrics that were yarn-dyed with check and self-design, and therefore had negligible scope for further printing, were found not to answer the authorised purpose under Notification No. 40/2006-Cus and Paragraph 4.55.3 of the Foreign Trade Policy. The exemption benefit was accordingly denied, the appellate order was set aside, and the original authority's refusal of duty free treatment was restored. Case-Laws Customs Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376034