https://www.taxtmi.com/caselaws?id=210478 A valid DFRC certificate and the corresponding SION entry permitting import of hydroxy ethyl cellulose were treated as sufficient to support duty exemption under Notification No. 46/2002-Cus. Customs could not deny the benefit on a mere inferred absence of nexus where the export goods were not tested at export and there was no positive finding that the exported product lacked the stated input. A Joint DGFT clarification also supported permissibility, and analogous DFIA/DFRC practice accepted the authorization specifications for customs purposes. The importer was therefore entitled to the exemption and the revenue challenge failed. en-us Tue, 02 Aug 2011 00:00:00 +0530 Thu, 08 Aug 2013 14:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210478 A valid DFRC certificate and the corresponding SION entry permitting import of hydroxy ethyl cellulose were treated as sufficient to support duty exemption under Notification No. 46/2002-Cus. Customs could not deny the benefit on a mere inferred absence of nexus where the export goods were not tested at export and there was no positive finding that the exported product lacked the stated input. A Joint DGFT clarification also supported permissibility, and analogous DFIA/DFRC practice accepted the authorization specifications for customs purposes. The importer was therefore entitled to the exemption and the revenue challenge failed. Case-Laws Customs Tue, 02 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210478