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Customs - Highlights / Catch Notes

Home Highlights August 2013 Year 2013 This

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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