https://www.taxtmi.com/caselaws?id=247598 The tribunal allowed the appeal, confirming the duty-free import of Wheat Gluten under the transferable DFIA. It held that Wheat Gluten qualifies as Wheat Flour under the DFIA, supported by technical data and communications. Circulars could not restrict the import, and the nexus between imported inputs and exported products did not need to be reestablished by the transferee. The tribunal ruled that amendments to the policy could not be applied retrospectively, directing the respondent to assess the Bill of Entry accordingly within seven days. en-us Thu, 01 May 2014 00:00:00 +0530 Fri, 16 Jan 2015 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247598 The tribunal allowed the appeal, confirming the duty-free import of Wheat Gluten under the transferable DFIA. It held that Wheat Gluten qualifies as Wheat Flour under the DFIA, supported by technical data and communications. Circulars could not restrict the import, and the nexus between imported inputs and exported products did not need to be reestablished by the transferee. The tribunal ruled that amendments to the policy could not be applied retrospectively, directing the respondent to assess the Bill of Entry accordingly within seven days. Case-Laws Customs Thu, 01 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247598