Nexus with product group clarified: DFCE imports allowed only for capital goods, office equipment and listed SION inputs. Clarifies the scope of nexus with product group for DFCE: capital goods capable of producing product-group goods and office equipment are covered; for product groups corresponding to Appendix 17D entries any input listed in the relevant SION Book category is permissible; Gems and Jewellery follow Chapter 4A sectoral rules. Where export products do not fall under SION categories, ITC HS may guide classification but import lists must conform to SION Book categories; Zonal Offices decide remaining doubts and may endorse import lists on the certificate; fuel imports remain limited per SION general note.
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Provisions expressly mentioned in the judgment/order text.
Nexus with product group clarified: DFCE imports allowed only for capital goods, office equipment and listed SION inputs.
Clarifies the scope of nexus with product group for DFCE: capital goods capable of producing product-group goods and office equipment are covered; for product groups corresponding to Appendix 17D entries any input listed in the relevant SION Book category is permissible; Gems and Jewellery follow Chapter 4A sectoral rules. Where export products do not fall under SION categories, ITC HS may guide classification but import lists must conform to SION Book categories; Zonal Offices decide remaining doubts and may endorse import lists on the certificate; fuel imports remain limited per SION general note.
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