M/S Eastman Industries Ltd vs Union Of India And Others on 13 November, 2019
input where SION prescribes 'Actual User' condition and/or
Appendix-4J prescribes pre import condition for such an
input."
It is submitted ... Import
Authorizations are not allowed for inputs/import items
specified in Appendix-4J, therefore, DFIA cannot be allowed
for Natual Rubber as an input