DFIA benefit eligible on import clearance of in shell walnut

VKC Nuts Pvt Ltd. Vs C.C. – Jamnagar (Prev) (CESTAT Ahmedabad) ‘Inshell Walnut’ is not only capable of being used but invariably used for manufacture of biscuits as fruit/flavor/dietary fibre. This has been held in appellant’s own case by the Hon’ble CESTAT-Mumbai in Final Order No. A/85730/2020 dated 11.09.2020. Moreover, as per the custom’s lab report dated 08.08.2018 and various technical opinions as discussed above, the Inshell Walnut is used as flavor or fruit/nut or dietary fibre in the manufacture of biscuits/cookies and confectionary. Therefore, there is no dispute that...