https://www.taxtmi.com/caselaws?id=419964 For a transferable DFIA exemption, imported goods may qualify where they are covered by the authorisation's description, value and quantity, even if a separate ITC (HS) code is not shown. The analysis states that vital wheat gluten flour was treated as falling within the DFIA description of wheat flour issued against biscuit exports under SION E-5, and that Notification No. 19/2015-Customs and the FTP did not require additional code-based correlation on those facts. The general actual-use and proportional-correlation conditions were held inapplicable because the inputs were specific, not generic or alternative entries. The exemption claim was therefore upheld and rejection was set aside. en-us Thu, 17 Mar 2022 00:00:00 +0530 Sat, 15 Oct 2022 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=419964 For a transferable DFIA exemption, imported goods may qualify where they are covered by the authorisation's description, value and quantity, even if a separate ITC (HS) code is not shown. The analysis states that vital wheat gluten flour was treated as falling within the DFIA description of wheat flour issued against biscuit exports under SION E-5, and that Notification No. 19/2015-Customs and the FTP did not require additional code-based correlation on those facts. The general actual-use and proportional-correlation conditions were held inapplicable because the inputs were specific, not generic or alternative entries. The exemption claim was therefore upheld and rejection was set aside. Case-Laws Customs Thu, 17 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=419964