Plastic Packaging Granules Qualify for Duty Exemption Under Target Plus Scheme Despite Product Group Differences

CESTAT ruled on the Target Plus Scheme (TPS) eligibility for duty exemption on imported plastic granules used in packaging exported rice and spices. The Tribunal held that while the plastic granules were not directly in the same product group as rice and spices, they had a broad functional nexus in packaging. The Customs Department lacks independent authority to deny TPS benefits, which exclusively rests with DGFT. The Original Authority found no violations of TPS conditions, and the Revenue failed to provide substantive evidence challenging the assessee's eligibility. The appeal was consequently dismissed, affirming the Commissioner's decision to drop further proceedings and uphold the TPS license's validity. .....

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