https://www.taxtmi.com/circulars?id=63054 TPS duty free credits permit import of inputs and capital goods for own use or that of supporting manufacturers, subject to actual user and non transferability conditions. The imported item must have a broad nexus with the exported product as an input required in its manufacture; SION is prima facie evidence of such inputs, and the broad nexus requirement supplements-not replaces-the FTP's inputs/own use mandate. en-us Wed, 23 May 2007 00:00:00 +0530 Wed, 06 Nov 2019 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=63054 TPS duty free credits permit import of inputs and capital goods for own use or that of supporting manufacturers, subject to actual user and non transferability conditions. The imported item must have a broad nexus with the exported product as an input required in its manufacture; SION is prima facie evidence of such inputs, and the broad nexus requirement supplements-not replaces-the FTP's inputs/own use mandate. Circulars Customs Wed, 23 May 2007 00:00:00 +0530 https://www.taxtmi.com/circulars?id=63054