https://www.taxtmi.com/caselaws?id=222141 Sodium Saccharin imported under a transferable DFIA was treated as eligible for exemption under Notification No. 40/2006-Cus because the item had been recognised as a corrosion inhibitor by the Norms Committee in consultation with CECRI-CSIR, and the licence did not impose quality specifications beyond quantity and value limits. The benefit could not be denied on the basis of alleged mismatch with the exported product, as Board circulars and DGFT clarification stated that correlation between imported inputs and exports is unnecessary for DFIA clearance except for items covered by paragraph 4.55.3 of the Handbook of Procedures. The import therefore qualified for DFIA benefit. en-us Wed, 23 Jan 2013 00:00:00 +0530 Thu, 24 Apr 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222141 Sodium Saccharin imported under a transferable DFIA was treated as eligible for exemption under Notification No. 40/2006-Cus because the item had been recognised as a corrosion inhibitor by the Norms Committee in consultation with CECRI-CSIR, and the licence did not impose quality specifications beyond quantity and value limits. The benefit could not be denied on the basis of alleged mismatch with the exported product, as Board circulars and DGFT clarification stated that correlation between imported inputs and exports is unnecessary for DFIA clearance except for items covered by paragraph 4.55.3 of the Handbook of Procedures. The import therefore qualified for DFIA benefit. Case-Laws Customs Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222141