Actual use of inputs and quantities not required for claiming DFIA benefit

Indian Chemical Corporation Vs Commissioner of Customs (CESTAT Ahmedabad) CESTAT Ahmedabad held that there is no requirement of the actual use of inputs and quantities of imported goods for claiming DFIA i.e. Duty-Free Import Authorization benefit. Facts- The present appeal has been filed by M/s. Indian Chemical Corporation against denial of Exemption from payment of Basic Customs Duty under Custom Notification No. 98/2009-Cus dated 11.09.2009 against their import of Titanium Dioxide (Rutile) – ITC (HS No. (32061900) on the strength of Transferable DFIA License No. 0310787806 dated 08.08.201...