https://www.taxtmi.com/caselaws?id=784031 Under the DFIA scheme, in-shell walnuts were treated as falling within the relevant generic input descriptions of "nut and nut products" and "dietary fibre", so the basic customs duty exemption under Notification No. 25/2023-Cus was upheld. The commentary also states that, for inputs not covered by a specific FTP restriction, the scheme does not require a separate ITC(HS) match or technical correlation beyond the authorization's input description and quantity. A later clarificatory circular was noted as supporting that position, and the appeal was unsuccessful because existing precedent and the circular left no basis to interfere with the advance ruling. en-us Wed, 24 Dec 2025 00:00:00 +0530 Sat, 27 Dec 2025 08:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784031 Under the DFIA scheme, in-shell walnuts were treated as falling within the relevant generic input descriptions of "nut and nut products" and "dietary fibre", so the basic customs duty exemption under Notification No. 25/2023-Cus was upheld. The commentary also states that, for inputs not covered by a specific FTP restriction, the scheme does not require a separate ITC(HS) match or technical correlation beyond the authorization's input description and quantity. A later clarificatory circular was noted as supporting that position, and the appeal was unsuccessful because existing precedent and the circular left no basis to interfere with the advance ruling. Case-Laws Customs Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784031