https://www.taxtmi.com/caselaws?id=794447 Under the MOOWR framework, commercially identifiable by-products arising from refining crude oil may qualify as "resultant goods" even though they are not the main products, because the expression is read in its ordinary trade and commercial sense. Export of such resultant goods permits remission of customs duty on the imported inputs contained in them, even where the principal products are cleared for home consumption. The framework also allows proportionate attribution of imported inputs to exported resultant goods on a verifiable yield-ratio or material-balance basis, so the absence of an express formula does not defeat the benefit. en-us Tue, 30 Jun 2026 00:00:00 +0530 Mon, 06 Jul 2026 08:26:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794447 Under the MOOWR framework, commercially identifiable by-products arising from refining crude oil may qualify as "resultant goods" even though they are not the main products, because the expression is read in its ordinary trade and commercial sense. Export of such resultant goods permits remission of customs duty on the imported inputs contained in them, even where the principal products are cleared for home consumption. The framework also allows proportionate attribution of imported inputs to exported resultant goods on a verifiable yield-ratio or material-balance basis, so the absence of an express formula does not defeat the benefit. Case-Laws Customs Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794447