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M/s Alfa Ica (India) Ltd. Versus Commissioner of Customs (E) , Mumbai

Import of base paper by availing DEEC exemption - It was alleged that no nexus in the imported goods and exported goods - demand only on the ground that material use for export was white base paper whereas the material imported the paper was having design/colour - Held that - Circular No. 39/97-Cus. dated 16.09.1997 clearly prescribed that it is not necessary that the goods imported should match exactly those used in the export product provided that the inputs are commercially known to be useabl....... + More



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M/s Alfa Ica (India) Ltd. Versus Commissioner of Customs (E) , Mumbai



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