https://www.taxtmi.com/caselaws?id=464367 Duty-free entitlement under the Duty Free Credit Entitlement scheme excludes agricultural and dairy products, including crude degummed soyabean oil where processing does not create a wholly distinct or chemically modified product. A clarificatory circular may validly explain that products derived from agricultural or dairy sources fall outside the exemption if it does not contradict or enlarge the notification. Scheme benefits also require the claimant to establish the prescribed nexus between imported goods and the relevant exported product group; general product descriptions cannot override applicable input-output norms. Exemption benefits are construed strictly, with the claimant bearing the burden to prove eligibility and product nexus. en-us Mon, 05 Aug 2019 00:00:00 +0530 Sat, 25 Oct 2025 17:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464367 Duty-free entitlement under the Duty Free Credit Entitlement scheme excludes agricultural and dairy products, including crude degummed soyabean oil where processing does not create a wholly distinct or chemically modified product. A clarificatory circular may validly explain that products derived from agricultural or dairy sources fall outside the exemption if it does not contradict or enlarge the notification. Scheme benefits also require the claimant to establish the prescribed nexus between imported goods and the relevant exported product group; general product descriptions cannot override applicable input-output norms. Exemption benefits are construed strictly, with the claimant bearing the burden to prove eligibility and product nexus. Case-Laws Customs Mon, 05 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464367