DFIA benefit available even if specific import product name not mentioned in licence

M/s Pace Ventures Pvt. Ltd Vs C.C. Ahmedabad (CESTAT Ahmedabad) Observing that there was no doubt that the green cardamom was used in making biscuits and pickles as flavouring agent and food additives, respectively, CESTAT Ahmedabad has rejected the department’s plea that since specific name of the product was not mentioned or ITC (HS) did not match in the DFIA licence, benefit thereunder was not available. It noted that the imported goods were covered under the broad description in the licence. The  Tribunal also noted that there was no requirement of any actual use and that the only requi...