https://www.taxtmi.com/caselaws?id=398830 DFIA import entitlement was discussed in relation to wheat gluten amygluten 160, with the analysis treating the product as derived from flour and within the intended flour-based exemption for biscuit manufacture. The commentary rejects denial of benefit on a narrow reading of the description and notes that the earlier coordinate bench view was treated as binding. It also explains that, for a validly endorsed DFIA transferee, the original actual user restriction does not continue unless the policy or notification expressly says so, and exact input-correlation was not treated as universally mandatory. On that reasoning, the duty demand and penalties were unsustainable. en-us Thu, 11 Jun 2020 00:00:00 +0530 Fri, 25 Sep 2020 09:51:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398830 DFIA import entitlement was discussed in relation to wheat gluten amygluten 160, with the analysis treating the product as derived from flour and within the intended flour-based exemption for biscuit manufacture. The commentary rejects denial of benefit on a narrow reading of the description and notes that the earlier coordinate bench view was treated as binding. It also explains that, for a validly endorsed DFIA transferee, the original actual user restriction does not continue unless the policy or notification expressly says so, and exact input-correlation was not treated as universally mandatory. On that reasoning, the duty demand and penalties were unsustainable. Case-Laws Customs Thu, 11 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398830