https://www.taxtmi.com/caselaws?id=765156 Exemption under Notification No. 98/2009-Cus depended on whether the imported goods matched the description, value and quantity in the authorization and whether the authorization was produced at clearance. A transferable DFIA licence authorising import of "internal combustion engine complete" could not be denied merely because the export-side SION category differed, as the licence itself imposed no restriction tying the engines to tractors or any other end use. The SION code was not part of the import authorization, and the export category could not be read as an import-side limitation. The denial of exemption was therefore unsustainable, and the engines were eligible for the claimed benefit. en-us Fri, 24 Jan 2025 00:00:00 +0530 Mon, 27 Jan 2025 08:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765156 Exemption under Notification No. 98/2009-Cus depended on whether the imported goods matched the description, value and quantity in the authorization and whether the authorization was produced at clearance. A transferable DFIA licence authorising import of "internal combustion engine complete" could not be denied merely because the export-side SION category differed, as the licence itself imposed no restriction tying the engines to tractors or any other end use. The SION code was not part of the import authorization, and the export category could not be read as an import-side limitation. The denial of exemption was therefore unsustainable, and the engines were eligible for the claimed benefit. Case-Laws Customs Fri, 24 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765156