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Customs - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

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


DFIA Scheme mandates detailed specs for perfumes and oils in shipping bills to ensure compliance and verification.

November 28, 2018

Case Laws     Customs     HC

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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