Court Rules DFIA Benefits Apply If Titanium Dioxide Matches SION Criteria, No Actual Use Proof Needed.

DFIA - Denial of Exemption from payment of Basic Customs Duty - import of Titanium Dioxide (Rutile) -There is no requirement of actual use of inputs and quantities for claiming DFIA benefit - As long as the imported goods are covered by the description, value and quantity of DFIA as per SION, DFIA benefits cannot be denied - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X