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DFIA Scheme mandates detailed specs for perfumes and oils in shipping bills to ensure compliance and verification.
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....DFIA Scheme - mentioning the technical characteristics, quality and specifications of the perfumes/essential oils/ aromatic chemicals used by it in its shipping bills. - The consequence of the assessee’s interpretation would render it impossible to correlate the duty-free imports made under the DFIA, with the inputs used in the exported products.....