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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Input entitlement formula for flexible packaging import entitles proportionate raw material imports based on composite GSM and specified wastage allowances.</h1> The Input Entitlement Formula fixes permissible import quantities by computing composite GSM as the sum of layer weights (specific gravity x thickness) plus dry contributions for ink, adhesive, additive and hotmelt. Each input's net content per kilogram is the input GSM divided by the composite GSM, adjusted for declared wastage; liquid inputs are converted to dry weight using stated total solid percentages. Wastage allowances and import eligibility vary by single layer, two layer, multilayer, extrusion coated products and pouch types; exporters must declare composition and ensure imports match use.

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