https://www.taxtmi.com/caselaws?id=438849 The Foreign Trade Policy treated deemed exports as available where supplied goods were manufactured in India, and its definition of manufacture in Clause 9.36 was broad enough to include processes such as testing, calibration and re-engineering. Because the purchase order required performance guarantee tests and inspection before supply, testing formed part of the supply obligation. The matter needed fresh verification on whether indigenous components were actually added and whether the overall processes amounted to manufacture under the policy. The impugned order could not stand as it was and had to be reconsidered on those factual and legal questions. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 24 Jun 2026 11:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438849 The Foreign Trade Policy treated deemed exports as available where supplied goods were manufactured in India, and its definition of manufacture in Clause 9.36 was broad enough to include processes such as testing, calibration and re-engineering. Because the purchase order required performance guarantee tests and inspection before supply, testing formed part of the supply obligation. The matter needed fresh verification on whether indigenous components were actually added and whether the overall processes amounted to manufacture under the policy. The impugned order could not stand as it was and had to be reconsidered on those factual and legal questions. Case-Laws Customs Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438849