https://www.taxtmi.com/circulars?id=68802 All spices are subject to pre-import conditions under Appendix 4J and thus are not eligible for import under the Duty-Free Import Authorisation (DFIA). Serial No.1 of Appendix 4J covers all spices; subcategories (a) and (b) specify particular permitted uses with different Export Obligation Periods for Advance Authorisations, while subcategory (c) is residual and carries a six month EOP. The sub-categorisation affects only EOPs for AAs and does not permit DFIA for any spice. en-us Mon, 22 Sep 2025 00:00:00 +0530 Tue, 11 Nov 2025 17:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68802 All spices are subject to pre-import conditions under Appendix 4J and thus are not eligible for import under the Duty-Free Import Authorisation (DFIA). Serial No.1 of Appendix 4J covers all spices; subcategories (a) and (b) specify particular permitted uses with different Export Obligation Periods for Advance Authorisations, while subcategory (c) is residual and carries a six month EOP. The sub-categorisation affects only EOPs for AAs and does not permit DFIA for any spice. Circulars DGFT Mon, 22 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68802