https://www.taxtmi.com/caselaws?id=962 Under the Exim Policy, DGFT's interpretation is final and binding where policy or handbook questions arise, so customs authorities must give effect to that clarification. On the facts, the imported goods were 55% cotton and 45% polyester, while the DFRC entitlement related to cotton processed made-ups; the technical characteristics and quality parameters required by Notification No. 48/2000-Cus. were therefore not met. The later public notice was clarificatory and operated retrospectively, reinforcing the denial of DFRC benefit. The customs demand was accordingly sustainable. en-us Tue, 12 Sep 2006 00:00:00 +0530 Sun, 13 Apr 2008 19:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=962 Under the Exim Policy, DGFT's interpretation is final and binding where policy or handbook questions arise, so customs authorities must give effect to that clarification. On the facts, the imported goods were 55% cotton and 45% polyester, while the DFRC entitlement related to cotton processed made-ups; the technical characteristics and quality parameters required by Notification No. 48/2000-Cus. were therefore not met. The later public notice was clarificatory and operated retrospectively, reinforcing the denial of DFRC benefit. The customs demand was accordingly sustainable. Case-Laws Customs Tue, 12 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=962