No need to prove imported materials were used in export products under DFIA, unless on the sensitive list. https://www.taxtmi.com/highlights?id=18591 When the import is against the transferred DFIA (Licence) it is not necessary to establish that the material imported was actually used in the export product unless the resultant product figures in the sensitive list and the theory of broad nexus being settled by Apex Court - AT en-us Fri, 16 May 2014 19:58:05 +0530 Fri, 16 May 2014 19:58:05 +0530 TaxTMI RSS Generator No need to prove imported materials were used in export products under DFIA, unless on the sensitive list. https://www.taxtmi.com/highlights?id=18591 When the import is against the transferred DFIA (Licence) it is not necessary to establish that the material imported was actually used in the export product unless the resultant product figures in the sensitive list and the theory of broad nexus being settled by Apex Court - AT Highlights Customs Fri, 16 May 2014 19:58:05 +0530 https://www.taxtmi.com/highlights?id=18591