Customs Cannot Deny Benefit on 'Decalcified Fish Scale' Imported Under Advance Authorisation Scheme: Kerala HC

The Kerala High Court has ruled that Customs cannot deny benefit on decalcified fish scale imported under the Advance Authorisation Scheme. The court observed that the imported material, though processed, fell within the scope of the scheme, which grants duty exemption for inputs used in export production. The customs authorities had initially denied the benefit, arguing a change in nature. This ruling clarifies that essential processing of imported raw materials for export purposes should not negate the benefits of schemes designed to promote exports, reinforcing the policy's intent to support industries engaged in international trade.