https://www.taxtmi.com/caselaws?id=381148 A transferable DFIA permits duty-free import where the imported goods conform to the description and quantity specified in the authorisation and the relevant SION. On that basis, inshell walnut was treated as eligible for clearance against a DFIA issued for biscuit exports because technical material and prior rulings supported its fit with the relevant food flavouring and dietary fibre descriptions. The exemption could not be denied merely due to an ITC (HS) classification mismatch or because no separate actual user condition was shown. The operative effect is that DFIA benefit turns on compliance with the authorisation's description and quantity, not on those additional objections. en-us Mon, 03 Jun 2019 00:00:00 +0530 Wed, 05 Jun 2019 09:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381148 A transferable DFIA permits duty-free import where the imported goods conform to the description and quantity specified in the authorisation and the relevant SION. On that basis, inshell walnut was treated as eligible for clearance against a DFIA issued for biscuit exports because technical material and prior rulings supported its fit with the relevant food flavouring and dietary fibre descriptions. The exemption could not be denied merely due to an ITC (HS) classification mismatch or because no separate actual user condition was shown. The operative effect is that DFIA benefit turns on compliance with the authorisation's description and quantity, not on those additional objections. Case-Laws Customs Mon, 03 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381148