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Customs - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

DFIA Scheme - mentioning the technical characteristics, quality ...

Case Laws     Customs

November 28, 2018

DFIA Scheme - mentioning the technical characteristics, quality and specifications of the perfumes/essential oils/ aromatic chemicals used by it in its shipping bills. - The consequence of the assessee’s interpretation would render it impossible to correlate the duty-free imports made under the DFIA, with the inputs used in the exported products.

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