https://www.taxtmi.com/caselaws?id=377428 Walnuts in shell imported under a transferable DFIA for biscuit manufacture were treated as covered by the specified input descriptions of relevant food flavour, flavouring agent, flavour improver and dietary fibre. The authority read the DFIA and customs notification by reference to the description of inputs in the authorisation, accepted technical material showing walnuts could be used in biscuit production for flavouring or dietary fibre, and found no contrary technical opinion from Revenue. Separate ITC (HS) classification was not decisive where the goods otherwise matched the DFIA description, and denial of exemption was therefore unjustified. en-us Mon, 25 Mar 2019 00:00:00 +0530 Fri, 21 Feb 2020 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377428 Walnuts in shell imported under a transferable DFIA for biscuit manufacture were treated as covered by the specified input descriptions of relevant food flavour, flavouring agent, flavour improver and dietary fibre. The authority read the DFIA and customs notification by reference to the description of inputs in the authorisation, accepted technical material showing walnuts could be used in biscuit production for flavouring or dietary fibre, and found no contrary technical opinion from Revenue. Separate ITC (HS) classification was not decisive where the goods otherwise matched the DFIA description, and denial of exemption was therefore unjustified. Case-Laws Customs Mon, 25 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377428