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Provisions expressly mentioned in the judgment/order text.
The issuing authority clarifies that all spices are listed under Appendix 4J and thus subject to pre-import conditions, so they are ineligible for import under the Duty-Free Import Authorisation (DFIA) scheme regardless of intended use. Appendix 4J's subcategories merely set differing export-obligation periods for specific manufacturing uses; residual uses fall under a six-month export-obligation. Consequently, imports of spices as flavouring agents or otherwise cannot be permitted under DFIA, and regional authorities and stakeholders must enforce compliance when processing DFIA applications.
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