Correlation of Technical Characteristics, Quality and Specification of the Inputs with the Export Product under the DFIA Scheme
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....k Division New Delhi, dated 24th July, 2025. To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive), All Principal Chief Commissioners/Chief Commissioners of Customs & Central Tax, All Principal Commissioners/Commissioners of Customs/Customs (Preventive), All Principal Director Generals/Director Generals under CBIC. Subject: Correlation of Tec....
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....nufacture of exported product - in all cases of imports under the said scheme. 3. The matter has been examined by the Board. It is observed that :- (i) In terms of paragraph 4.12 and 4.28(iv) of the Foreign Trade Policy, 2023, wherever SION permits use of either a generic input or alternative input, the specific input together with quantity, which has been used in manufacturing the exp....
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....puts specified in paragraph 4.29, the materials permitted in the DFIA shall be of the same quality, technical characteristics and specification as the materials used in the said resultant product and that in respect of the said resultant product, the exporter shall give declaration with regard to the quality, technical characteristics and specification of materials used in the Shipping Bill or bil....
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