https://www.taxtmi.com/caselaws?id=772441 Under the Target Plus Scheme, the importer was required only to show a broad nexus between the imported inputs and the export product group, not physical incorporation of the inputs in the exact exported goods. The scheme was treated as a post-export incentive rewarding export performance, so it did not create a further export obligation tied to the imported materials. Conversion of imported plastic granules through a job worker was treated as satisfying the actual user requirement, and sale of the resultant products was permissible. The authority found no legal infirmity in granting the notification benefit, so the exemption was upheld. en-us Fri, 06 Jun 2025 00:00:00 +0530 Fri, 06 Jun 2025 18:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772441 Under the Target Plus Scheme, the importer was required only to show a broad nexus between the imported inputs and the export product group, not physical incorporation of the inputs in the exact exported goods. The scheme was treated as a post-export incentive rewarding export performance, so it did not create a further export obligation tied to the imported materials. Conversion of imported plastic granules through a job worker was treated as satisfying the actual user requirement, and sale of the resultant products was permissible. The authority found no legal infirmity in granting the notification benefit, so the exemption was upheld. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772441