https://www.taxtmi.com/forum/issue?id=120784 Where Condition No. 9 links the concession to IGCR, the importer must follow IGCR procedures - prior intimation, maintenance of records, proper accountal of imported goods, and filing prescribed returns. The IGCR benefit is tied to end-use and documentation rather than being restricted to exports unless the notification expressly requires export or project-specific certification; domestic manufacture and supply may qualify if the notification permits and procedural conditions are fully complied with. en-us Sat, 28 Feb 2026 17:48:28 +0530 Sun, 01 Mar 2026 12:42:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120784 Where Condition No. 9 links the concession to IGCR, the importer must follow IGCR procedures - prior intimation, maintenance of records, proper accountal of imported goods, and filing prescribed returns. The IGCR benefit is tied to end-use and documentation rather than being restricted to exports unless the notification expressly requires export or project-specific certification; domestic manufacture and supply may qualify if the notification permits and procedural conditions are fully complied with. Discussion-Forum Customs Sat, 28 Feb 2026 17:48:28 +0530 https://www.taxtmi.com/forum/issue?id=120784