Cocoa Powder Not Equivalent to Flour for DFIA; Import Allowed Only Prospectively Under DGFT Notification No. 93 (RE-2010.

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....Duty Free Import Authorisation (DFIA) scheme - export of Biscuits - ‘Cocoa Powder’ cannot be equated with Flour/Atta/Maida and thus cannot be imported against the DFIAs issued against export of Biscuits before the issuance of Notification, No 93 (RE-2010)/2009-14 by DGFT, permitting import of 09gm of ‘Cocoa Powder’ as additive/ingredient against export of 1kg of Biscuits - the Notification is prospective only. - AT....