https://www.taxtmi.com/caselaws?id=242954 Under the DFRC scheme, saffron imported against a licence could not be denied exemption merely because Revenue said it was not the same input or did not match the quality, technical characteristics and specifications of the export product. That matching requirement applied only to the categories specifically covered by para 4.31 of the Handbook of Procedures, and saffron was not one of them. For other goods, the controlling enquiry was whether the import conformed to the licence description, value and quantity limits. The policy circulars and Standard Input-Output Norms supported import of alternative inputs, so the exemption remained available and the Revenue objection failed. en-us Tue, 06 Mar 2012 00:00:00 +0530 Fri, 24 Jan 2014 09:52:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242954 Under the DFRC scheme, saffron imported against a licence could not be denied exemption merely because Revenue said it was not the same input or did not match the quality, technical characteristics and specifications of the export product. That matching requirement applied only to the categories specifically covered by para 4.31 of the Handbook of Procedures, and saffron was not one of them. For other goods, the controlling enquiry was whether the import conformed to the licence description, value and quantity limits. The policy circulars and Standard Input-Output Norms supported import of alternative inputs, so the exemption remained available and the Revenue objection failed. Case-Laws Customs Tue, 06 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242954