https://www.taxtmi.com/caselaws?id=785150 "Woven fabrics of synthetics filament yarn" in Appendix 37D Table 4, Serial No. 33 fall within the ITC HS 5407 description and therefore qualify for Focus Product Scheme duty credit benefits; the product classification point is determinative and the exporters are entitled to the benefit. The DGFT Policy Circular purporting to limit eligible items could not legitimately narrow Appendix 37D by administrative clarification; such limitation must be effected only by formal amendment of the Handbook of Procedures, and the circular could not rewrite or render redundant the appendix description. Any retrospective operation of an amendment is impermissible insofar as it would affect vested export entitlements. en-us Tue, 13 Jan 2026 00:00:00 +0530 Mon, 19 Jan 2026 07:36:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785150 "Woven fabrics of synthetics filament yarn" in Appendix 37D Table 4, Serial No. 33 fall within the ITC HS 5407 description and therefore qualify for Focus Product Scheme duty credit benefits; the product classification point is determinative and the exporters are entitled to the benefit. The DGFT Policy Circular purporting to limit eligible items could not legitimately narrow Appendix 37D by administrative clarification; such limitation must be effected only by formal amendment of the Handbook of Procedures, and the circular could not rewrite or render redundant the appendix description. Any retrospective operation of an amendment is impermissible insofar as it would affect vested export entitlements. Case-Laws Customs Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785150