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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>New rule removes fixed input-output norms, requires transaction-specific proof that imported inputs match exported product use</h1> The provision deleting standard input-output norms for miscellaneous products removes fixed input ratios and instead requires determination of the proportion of various inputs usable or required to manufacture different resultant products; applicants must ensure that goods declared for import and actually imported correspond to the inputs used or required in the export product. This shifts compliance to transaction-specific verification of input-use, imposing an obligation on applicants to substantiate that imported materials directly match export production needs.