Importer Wins TPS Benefits for Plastic Granules, Tribunal Validates Scheme Interpretation Under Limited Actual User Conditions

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....CESTAT upheld the Commissioner of Customs' order granting Target Plus Scheme (TPS) benefits to the importer. Despite not directly using imported plastic granules in exported products, the tribunal found that TPS is a post-export incentive scheme with limited actual user scope. The tribunal referenced a precedent case involving plastic granules used in packaging, concluding that the importer fulfilled the twin conditions of the scheme. No substantial evidence was presented by the Revenue to challenge the original order, resulting in dismissal of the Revenue's appeal and confirmation of the TPS benefits.....