https://www.taxtmi.com/caselaws?id=52513 Under Notification No. 30/97-Cus., replenishment against discharge of export obligation may be made with any permitted alternative input where the import-export scheme allows either coking coal or metallurgical coke (LAM coke) for the relevant export product. A valid licence, compliance with input-output norms, and absence of diversion or breach of notification conditions are critical to the entitlement. The more beneficial notification may be applied where its terms are satisfied, and the replenishment import of LAM coke is not barred merely because coking coal was originally contemplated. en-us Fri, 19 Dec 2003 00:00:00 +0530 Wed, 06 Oct 2010 12:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52513 Under Notification No. 30/97-Cus., replenishment against discharge of export obligation may be made with any permitted alternative input where the import-export scheme allows either coking coal or metallurgical coke (LAM coke) for the relevant export product. A valid licence, compliance with input-output norms, and absence of diversion or breach of notification conditions are critical to the entitlement. The more beneficial notification may be applied where its terms are satisfied, and the replenishment import of LAM coke is not barred merely because coking coal was originally contemplated. Case-Laws Customs Fri, 19 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52513