Alternative inputs under SION permitted for duty free import, granting exporters flexibility in DFIA input sourcing. Under the DFIA scheme an exporter may import alternative inputs listed in the Standard Input Output Norms (SION) even if the specific SION input was not used; SIONs permit duty free import of inputs actually used or capable of being used in the exported product, so exporters have flexibility to import alternative inputs/products allowed by the applicable SION.
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Provisions expressly mentioned in the judgment/order text.
Alternative inputs under SION permitted for duty free import, granting exporters flexibility in DFIA input sourcing.
Under the DFIA scheme an exporter may import alternative inputs listed in the Standard Input Output Norms (SION) even if the specific SION input was not used; SIONs permit duty free import of inputs actually used or capable of being used in the exported product, so exporters have flexibility to import alternative inputs/products allowed by the applicable SION.
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