https://www.taxtmi.com/caselaws?id=381146 Duty exemption under an advance licence cannot be denied where the governing import policy and public notice for the relevant period treat mulberry raw silk and dupion yarn as interchangeable or merged descriptions of raw material. The customs authority's insistence on a stricter identity test was not supported by that regime and was treated as an artificial distinction. On the stated facts, the export obligation had been fulfilled and the exported goods were certified as natural silk fabrics, so the importer remained entitled to full exemption on the disputed inputs. en-us Mon, 03 Jun 2019 00:00:00 +0530 Sat, 14 Mar 2020 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381146 Duty exemption under an advance licence cannot be denied where the governing import policy and public notice for the relevant period treat mulberry raw silk and dupion yarn as interchangeable or merged descriptions of raw material. The customs authority's insistence on a stricter identity test was not supported by that regime and was treated as an artificial distinction. On the stated facts, the export obligation had been fulfilled and the exported goods were certified as natural silk fabrics, so the importer remained entitled to full exemption on the disputed inputs. Case-Laws Customs Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381146