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Entitlement to DFIA Benefits for "Wheat Gluten" Import Valid Under "Wheat Flour" Description in SION and DFIA License Annexure.
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....Entitlement to DFIA benefits - import of “Wheat Gluten” against the input product description “Wheat Flour” - It cannot be said that if the specific name of input in the present case ‘Wheat Gluten’ is not mentioned in the licence or in the export shipping bill, benefit of DFIA cannot be extended particularly when the broad description as wheat flour is specified in SION as well as in the annexure to the DFIA licence - AT....