import entitlements can, in
the circumstances, only be said to be the Export Promotion Scheme of the Central
Government where under the export entitlements become ... industrial undertaking exports processed sea food. By
reason of such export, the Export Promotion Scheme applies. Thereunder, the
assessee is entitled to import entitlements, which
Entitlement Pass Book
Scheme, being the Duty Remission Scheme under the export and
import policy formulated and announced under section 5 of the
Foreign Trade (Development ... export incentive. No doubt, the object behind DEPB is to neutralize the
incidence of customs duty payment on the import content of export
product. This
Motisons Entertainment (India) Pvt. ... vs Acit, Jaipur on 9 November, 2017
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M/S Gie Jewels, Jaipur vs Income Tax Officer, Ward-2-1, Jaipur on 8
Shivansh Kbuildcon Pvt. Ltd., Jaipur vs Acit, Jaipur on 6 November, 2017
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