https://www.taxtmi.com/caselaws?id=377702 Under the DFIA Scheme and SION Entry E75, duty-free import of maize against export of maize starch powder was not restricted by any express requirement as to variety, quality, characteristic, or specific mention in shipping documents. The scheme was read as a whole, and maize was treated as a specific cereal class rather than a generic term for paragraph 4.12(i); no actual user condition was implied for the relevant input. Because the DFIA scheme is post-export and transferable, additional restrictions could not be imported by implication, and popcorn variety maize was held capable of being used for the export product, entitling the importer to the authorisation. en-us Fri, 29 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377702 Under the DFIA Scheme and SION Entry E75, duty-free import of maize against export of maize starch powder was not restricted by any express requirement as to variety, quality, characteristic, or specific mention in shipping documents. The scheme was read as a whole, and maize was treated as a specific cereal class rather than a generic term for paragraph 4.12(i); no actual user condition was implied for the relevant input. Because the DFIA scheme is post-export and transferable, additional restrictions could not be imported by implication, and popcorn variety maize was held capable of being used for the export product, entitling the importer to the authorisation. Case-Laws Customs Fri, 29 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377702