Customs Exemption Allowed Without Correlation for Non-Sensitive Inputs but Subject to DFIA Conditions

In re Unibourne Food Specialities (CAAR Mumbai) The applicant, M/s Unibourne Food Ingredients LLP, filed an application before the Customs Authority for Advance Ruling (CAAR), Mumbai, seeking clarity on the applicability of Customs Notification No. 25/2023-Cus dated 01.04.2023 The issue pertained to exemption from Basic Customs Duty on import of various food ingredients under Transferable Duty-Free Import Authorisations (DFIA) issued against exports of confectionery products, biscuits, vegetable pickles, and savouries under relevant Standard Input Output Norms (SION). The applicant contended t...