https://www.taxtmi.com/caselaws?id=77524 Duty-free import against a transferred DFIA is governed by the exemption notification and the authorisation terms, not by a separate requirement to prove physical incorporation of the imported input into the export product. The Tribunal held that, for bearings imported against DFIA where the export product was electric motors, the proviso linked to the Handbook of Procedures could not be read to defeat the exemption when the notification's conditions were otherwise met. As the DFIA and the authorities' verification supported transferability and the specified description of the bearings, the transferee was not required to establish an additional direct nexus or identical specifications beyond those expressly prescribed. The denial of exemption was therefore unsustainable. en-us Mon, 05 Apr 2010 00:00:00 +0530 Wed, 22 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77524 Duty-free import against a transferred DFIA is governed by the exemption notification and the authorisation terms, not by a separate requirement to prove physical incorporation of the imported input into the export product. The Tribunal held that, for bearings imported against DFIA where the export product was electric motors, the proviso linked to the Handbook of Procedures could not be read to defeat the exemption when the notification's conditions were otherwise met. As the DFIA and the authorities' verification supported transferability and the specified description of the bearings, the transferee was not required to establish an additional direct nexus or identical specifications beyond those expressly prescribed. The denial of exemption was therefore unsustainable. Case-Laws Customs Mon, 05 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77524