https://www.taxtmi.com/caselaws?id=268210 DFIA entitlement was governed by the policy and SION norms in force on the date the authorisation was issued, and those norms described the input as sugar without limiting it to cane sugar. A later policy circular did not amend the SION, and the restriction on lactose arose only under a subsequent public notice. Earlier DGFT communications also treated lactose as a permissible alternative input. On that basis, lactose remained importable against the DFIA licences, and exemption under Notification No. 98/2009-Cus. was available. en-us Mon, 15 Jun 2015 00:00:00 +0530 Mon, 15 Feb 2016 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268210 DFIA entitlement was governed by the policy and SION norms in force on the date the authorisation was issued, and those norms described the input as sugar without limiting it to cane sugar. A later policy circular did not amend the SION, and the restriction on lactose arose only under a subsequent public notice. Earlier DGFT communications also treated lactose as a permissible alternative input. On that basis, lactose remained importable against the DFIA licences, and exemption under Notification No. 98/2009-Cus. was available. Case-Laws Customs Mon, 15 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268210