https://www.taxtmi.com/caselaws?id=241041 The DFIA exemption under Notification No. 40/2006-Cus. could not be refused on grounds not found in the notification, including objections that the imported fabrics were of higher value or allegedly differed in quality, technical characteristics or specifications. The Textile Committee reports showed the goods were 100% cotton fabrics matching the DFIA description, and the Tribunal applied its earlier view that customs authorities cannot add extra conditions beyond the exemption notification and the authorisation. On that basis, the imported goods were treated as satisfying the notification requirements, and denial of the DFIA benefit was not justified. en-us Thu, 28 Jul 2011 00:00:00 +0530 Mon, 16 Dec 2013 16:10:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241041 The DFIA exemption under Notification No. 40/2006-Cus. could not be refused on grounds not found in the notification, including objections that the imported fabrics were of higher value or allegedly differed in quality, technical characteristics or specifications. The Textile Committee reports showed the goods were 100% cotton fabrics matching the DFIA description, and the Tribunal applied its earlier view that customs authorities cannot add extra conditions beyond the exemption notification and the authorisation. On that basis, the imported goods were treated as satisfying the notification requirements, and denial of the DFIA benefit was not justified. Case-Laws Customs Thu, 28 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241041