Woven synthetic filament yarn fabrics covered by S. No.33 Table 4 Appendix 37D; DGFT circular held invalid

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....Whether exports described as woven synthetic filament yarn fabrics fall within S. No. 33, Table 4, Appendix 37D and thereby qualify for FPS duty-credit was decided by construing the tariff language as deliberately covering products classifiable under the relevant Harmonized System headings, with the consequence that such exports qualify for FPS benefits. Separately, the DGFT Policy Circular attempting to narrow entitlement was held impermissible as a clarificatory circular cannot restrict Appendix 37D; any limitation must be effected by amendment to the Handbook and cannot operate retrospectively.....