EXCISE & CUSTOMS : Where Foreign Trade Policy (2015-2020) expressly provides for advance authorization in case of export of items such as gold jewellery, including partly processed jewellery and articles including medallions and coins, act of Director General of Foreign Trade excluding 'Gold Medallions and Coins' or 'Any Jewellery manufactured by fully mechanized process' from benefit of advance authorization amounts to amendment of Foreign Trade Policy which was beyond its power,
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