DFIA Benefit for Green Cardamom Valid Despite CTH or ITC (HS) Code Discrepancies, Description Suffices for Import Authorization.

Benefit of Duty Free Import Authorization (DFIA) - Green Cardamom - merely because CTH was not mentioned or ITC (HS) is not matching so far description covers the goods imported, the benefit cannot be denied to the assessee - there is no dispute that Green Cardamom is indeed used in manufacture of Pickles and Biscuits as observed from the various books on Green Cardamom - benefit cannot be denied on this ground. .....

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