https://www.taxtmi.com/caselaws?id=385367 Under the DFIA scheme, imported goods may qualify for exemption when they fall within the functional description in the authorisation, even if not named specifically. The Tribunal held that green cardamom could be covered as a "food additive" or "flavouring agent" for use in pickles and biscuits, and that absence of an express Customs Tariff Head or exact product name did not defeat the benefit. It also held that no separate actual user condition could be read into DFIA where the goods are capable of use in the exported product. The denial of DFIA exemption was therefore set aside. en-us Fri, 30 Aug 2019 00:00:00 +0530 Wed, 04 Sep 2019 07:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385367 Under the DFIA scheme, imported goods may qualify for exemption when they fall within the functional description in the authorisation, even if not named specifically. The Tribunal held that green cardamom could be covered as a "food additive" or "flavouring agent" for use in pickles and biscuits, and that absence of an express Customs Tariff Head or exact product name did not defeat the benefit. It also held that no separate actual user condition could be read into DFIA where the goods are capable of use in the exported product. The denial of DFIA exemption was therefore set aside. Case-Laws Customs Fri, 30 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385367