Duty-Free Inshell Walnuts: Eligibility Based on SION and DFIA Criteria, Not ITC (HS) Number.

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....Benefit of duty free import - inshell walnut - Once the imported goods satisfy the description given in the SION and reproduced in the DFIA, they are clearly entitled to claim benefit without payment of duty on the strength of the valid DFIA irrespective of ITC (HS) No. mentioned in the DFIA.....