Duty free import against License- Nexus with export product not required

Commissioner of Customs Vs Aditya Birla Nuvo Ltd. (Karnataka High Court)

Conclusion: Imported material could be disposed of or utilized in any manner including local sale once the export obligations were fulfilled and the only requirement as per condition No.(vii) was that such inputs should not be sold or transferred in the market. In other words, the replenished inputs could be used in manufacture of other products and not necessarily incorporate in export of goods.

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