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


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<h1>Policy required exporters to match imported inputs to actual production inputs for declared export products to ensure compliance</h1> A deleted Foreign Trade Policy entry concerning plastic products required determination of permissible proportions of various inputs for manufacturing specific exported products; applicants were obligated to ensure that imported goods corresponded to the inputs actually used or required in the declared export product. The rule imposed an evidentiary and compliance duty on applicants to match import consignments to production inputs for export, enabling authorities to verify that imports were not unrelated or excess components inconsistent with the export manufacturing process.