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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>Rule requires imported materials to match actual inputs used in exported manufactures, with documentation proving input-to-output linkage.</h1> Provision requires determination of proportions of inputs usable or required for manufacturing various resultant products and obliges applicants to ensure that imported goods correspond to those actually used or required in the export product. It establishes that import entitlement must match genuine production input needs, preventing import of items not applied in the exported manufacture. The rule focuses on input-to-output linkage and documentary and procedural compliance to verify that imported materials are consumed in the exported goods.