https://www.taxtmi.com/caselaws?id=250408 A transferee under a valid transferable DFIA is entitled to exemption for inputs covered by the authorization, and the relevant policy and procedure in force on the date of issue govern the licence. Patchouli Oil was treated as falling within the permitted input description of "Essential Oil," and no specific restriction excluded it. A later policy amendment, public notice, or circular could not retrospectively add a fresh actual-use or correlation condition to defeat the original transferable entitlement. Duty-free clearance was therefore available without proof of actual use in the exported product. en-us Thu, 22 May 2014 00:00:00 +0530 Thu, 15 Jan 2015 14:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250408 A transferee under a valid transferable DFIA is entitled to exemption for inputs covered by the authorization, and the relevant policy and procedure in force on the date of issue govern the licence. Patchouli Oil was treated as falling within the permitted input description of "Essential Oil," and no specific restriction excluded it. A later policy amendment, public notice, or circular could not retrospectively add a fresh actual-use or correlation condition to defeat the original transferable entitlement. Duty-free clearance was therefore available without proof of actual use in the exported product. Case-Laws Customs Thu, 22 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250408