https://www.taxtmi.com/caselaws?id=401528 The Tribunal held that an appeal was maintainable where the Principal Commissioner had taken a concluded decision denying DFIA benefit and the lower officer merely communicated it. On the substantive issue, it held that DFIA entitlement depends on the description in the DFIA and notified SION, and cannot be denied merely because Wheat Gluten carried a distinct ITC(HS) classification or because the importer was a transferee. As no actual user condition was expressly prescribed for the relevant inputs, and the material supported use of Wheat Gluten in biscuit manufacture, the denial of duty-free clearance was set aside and DFIA benefit was allowed. en-us Tue, 08 Dec 2020 00:00:00 +0530 Mon, 04 Nov 2024 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=401528 The Tribunal held that an appeal was maintainable where the Principal Commissioner had taken a concluded decision denying DFIA benefit and the lower officer merely communicated it. On the substantive issue, it held that DFIA entitlement depends on the description in the DFIA and notified SION, and cannot be denied merely because Wheat Gluten carried a distinct ITC(HS) classification or because the importer was a transferee. As no actual user condition was expressly prescribed for the relevant inputs, and the material supported use of Wheat Gluten in biscuit manufacture, the denial of duty-free clearance was set aside and DFIA benefit was allowed. Case-Laws Customs Tue, 08 Dec 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=401528