Customs: Exporter not required to give declaration of technical specification, quality & characteristics of inputs used in resultant product

Unibourne Food Ingredients LLP Vs C.C.-Jamnagar (Prev) (CESTAT Ahmedabad) Customs: Exporter not required to give declaration of technical specification, quality & characteristics of inputs used in resultant product As per Policy Circular No. 72/2008 dated 24.03.2009, flexibility has been given to import alternative inputs or goods which are capable of using in the export product. Therefore inputs which are covered under the description are entitled for DFIA exemption for claiming DFIA benefits by either exporter or transferee or the importer under the Transferable DFIA Scheme. As per Polic...