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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Scheme Code 81 enables simultaneous use of DFIA and brand rate drawback for exported items in EDI filings.</h1> Introduction of Scheme Code 81 permits exporters to claim both Duty Free Import Authorisation (DFIA) and the brand rate of drawback for the same exported item within a single EDI shipping bill; manual documents are no longer to be accepted for such goods, as the EDI scheme code enables combined entitlement recording.

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