https://www.taxtmi.com/caselaws?id=388529 The court dismissed the appeal, finding no substantial question of law arising from the Tribunal's order. It held that the retrospective application of para 4.1.15 of the Foreign Trade Policy to Advance Authorisations issued before 01.08.2013 was impermissible. The court agreed with the Tribunal's decision on the illogical requirement of using only permissible inputs for manufacturing export products. Additionally, the court upheld the Tribunal's findings on the classification of Low Sulphur Fuel Oil and Vacuum Gas Oil as the same product and the rejection of technical opinions inconsistent with the evidence presented. en-us Fri, 11 Oct 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388529 The court dismissed the appeal, finding no substantial question of law arising from the Tribunal's order. It held that the retrospective application of para 4.1.15 of the Foreign Trade Policy to Advance Authorisations issued before 01.08.2013 was impermissible. The court agreed with the Tribunal's decision on the illogical requirement of using only permissible inputs for manufacturing export products. Additionally, the court upheld the Tribunal's findings on the classification of Low Sulphur Fuel Oil and Vacuum Gas Oil as the same product and the rejection of technical opinions inconsistent with the evidence presented. Case-Laws Customs Fri, 11 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388529