Nature of entitlement – duty credit - Target Plus Scheme (TPS) - ...
Duty Credit Entitlement Requires Nexus Between Exported and Imported Goods Under Target Plus Scheme.
August 6, 2013
Case Laws Customs HC
Nature of entitlement – duty credit - Target Plus Scheme (TPS) - The nexus has to be maintained that ‘product group’, viz., the category of the products which is exported. If the import also falls in the same category/group, it would be allowable. - HC
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