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2016 (2) TMI 1008 - AT - CustomsBenefit of Target Plus Scheme - exemption Notification No. 32/2005-Cus., dated 8-4-2005 - interpretation of the scheme - the Target Plus Scheme allows Star Export Houses to import goods by debiting the duty leviable thereon from the duty credit certificates issued by DGFT, in relation to the exports made by them prior to the date of imports - whether the import of Palmolein oil as against the export of rice and wheat is covered by the Target Plus Scheme introduced in the FTP and whether the appellant is entitled to pay duty on the imported goods, by using the duty credit certificates issued by the DGFT? Held that: - inasmuch as the rice and wheat i.e. exported products and the palmolein oil i.e. imported item fall under the same product group i.e. E-Food products, they have to be held as having broad nexus thus satisfying the condition of Target Plus Scheme. Inasmuch as the appellant has established the broad nexus between the imported item and the exported item and has also satisfied the condition of the Notification No. 32/2005, they are entitled to avail the benefit of the Target Plus Scheme. Appeal allowed - decided in favor of appellant.
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