https://www.taxtmi.com/highlights?id=96142 Whether exports described as woven synthetic filament yarn fabrics fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit was decided by construing the tariff language as deliberately covering products classifiable under the relevant Harmonized System headings, with the consequence that such exports qualify for FPS benefits. Separately, the DGFT Policy Circular attempting to narrow entitlement was held impermissible as a clarificatory circular cannot restrict Appendix 37D; any limitation must be effected by amendment to the Handbook and cannot operate retrospectively. en-us Mon, 19 Jan 2026 07:36:44 +0530 Mon, 19 Jan 2026 07:36:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=96142 Whether exports described as woven synthetic filament yarn fabrics fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit was decided by construing the tariff language as deliberately covering products classifiable under the relevant Harmonized System headings, with the consequence that such exports qualify for FPS benefits. Separately, the DGFT Policy Circular attempting to narrow entitlement was held impermissible as a clarificatory circular cannot restrict Appendix 37D; any limitation must be effected by amendment to the Handbook and cannot operate retrospectively. Highlights Customs Mon, 19 Jan 2026 07:36:44 +0530 https://www.taxtmi.com/highlights?id=96142