No Requirement of Actual Use of Inputs and Quantities of Imported Goods for Claiming DFIA benefit: CESTAT [Read Order]

By Shabna Rahim - On July 16, 2023 12:30 pm - 2 mins read
No Requirement of Actual Use of Inputs - and Quantities of Imported Goods for claiming DFIA benefit - CESTAT - TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no requirement for the actual use of inputs and quantities of imported goods for claiming Duty-Free Import Authorisation (DFIA) benefit.  Indian Chemical Corporation, the appellant assessee imported Titanium Dioxide Rutile and claimed exemption from payment of basic customs duty under…

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