- (1.) The point involved in these writ applications is very short. The writ petitioners are exporters of "Technical Textiles" which are described in the relevant policy document as Woven fabrics of Synthetic Filament Yarn. It is one of the products under the Focus Products Scheme [FPS] of the Central Government. It is under Table-1 which relates to focus products and falls under serial No. 33 and IPC [HS code 5407].
(2.) Under the Foreign Trade Policy 2009-2014, against export of these notified products the importer would be entitled to "duty credit scrips" or import duty benefit equivalent to 2% of FOB value of exports. The export should have been made from 27th August, 2009 onwards.
(3.) The writ petitioners were exporting "Manmade Filament Yarn" with or without embroidery and with or without metalised yarn.;