https://www.taxtmi.com/caselaws?id=384817 The Foreign Trade Policy 2015-20 exclusion in paragraph 3.06(vii) applies to exports made by units in a Free Trade Warehousing Zone, and the challenge turned on whether a supplier using FTWZ channels but not itself being an FTWZ unit could still claim Merchandise Exports from India Scheme benefits. The clarification relied on paragraph 3.06(i) and the SEZ framework to treat DTA supplies to FTWZ as ineligible, but did not deal with the distinct contention that the petitioner was not an FTWZ unit. The earlier rejection orders were also found unsustainable because the competent authority had not examined the proper policy interpretation. The rejection orders and clarification were set aside and the claim was remitted for fresh consideration. en-us Wed, 07 Aug 2019 00:00:00 +0530 Mon, 06 Jan 2020 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384817 The Foreign Trade Policy 2015-20 exclusion in paragraph 3.06(vii) applies to exports made by units in a Free Trade Warehousing Zone, and the challenge turned on whether a supplier using FTWZ channels but not itself being an FTWZ unit could still claim Merchandise Exports from India Scheme benefits. The clarification relied on paragraph 3.06(i) and the SEZ framework to treat DTA supplies to FTWZ as ineligible, but did not deal with the distinct contention that the petitioner was not an FTWZ unit. The earlier rejection orders were also found unsustainable because the competent authority had not examined the proper policy interpretation. The rejection orders and clarification were set aside and the claim was remitted for fresh consideration. Case-Laws Customs Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384817