exports were covered by a Duty
Free Import Authorization license (hereafter, "DFIA License") issued
by the Director General of Foreign Trade (hereafter ... Foreign Trade Policy (FTP) 2004-09, Duty Free Import
Authorization (DFIA) is issued to allow duty free import
of inputs, fuel, oil, energy sources, catalyst
Para 4.24 (b) of FTP the above Para 4.21 shall apply to
DFIA also.
2. In line with above FTP provision, in case of supplies ... made
to SEZ units under Advance Authorisation/DFIA, Sl. No.2(a)(ii) of
'Guidelines for Applicants' in ANF-4F (Application for
Redemption
debiting various licenses/scrips, issued under the
Duty Free Import Authorisation (DFIA) Scheme, Focus Product
Scheme (FPS) and Focus Market Scheme (FMS), under the Foreign ... specifics of these licenses/scrips.
Suffice it to state that the DFIA, FPS and FMS are export promotion
schemes, provided in the FTP, whereunder importers
Supply of goods against Advance Authorisation / Advance
Authorisation for annual requirement /DFIA;
(b) Supply of goods to EOU I STP I EHTP ... Advance Authorisation / Advance Authorisation for annual
requirement / DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where supplies are made
against
DEEC/Advanced the time and place of
Authorisation/ importation of goods and
DFIA) or Export subject to the following
Promotion Capital conditions applicable for such ... export in question is de-
logged from DEEC Book;
Advance
Authorisation/DFIA has not
been redeemed and the
authorisation holder has not
been discharged from
that it asserts itself to be a bona fide
transferee of the DFIA licences"
6. The case of the Petitioner is that ... appeals were not heard since they
related to Duty Free Import Authorization (DFIA) under a
Foreign Trade Policy.
3. Learned Authorized Representative appearing
Supply of goods against Advance
Authorisation/Advance Authorisation for annual
requirement/DFIA;
(b) Supply of goods to EOU/STP/EHTP/BTP;
(c) Supply of capital ... Advance Authorisation/Advance Authorisation for
annual requirement/DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where supplies
are made against
Supply of goods against Advance Authorisation /Advance
Authorisation for annual requirement /DFIA;
(b) Supply of goods to EOU/STP/EHTP/BTP;
(c) Supply of capital ... back
letter of credit.
(iii) No
exemption/refund
against supply to
DFIA as CVD is
not exempted.
(b) Yes Yes Exemption
(c) Yes Yes Refund
Supply of goods against Advance
Authorisation/Advance Authorisation for annual
requirement/DFIA;
(b) Supply of goods to EOU/STP/EHTP/BTP;
(c) Supply of capital ... conditions as in HBPv1:-
(a) Advance Authorisation/Advance Authorisation for
annual requirement/DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where
supplies
Advance Authorisation/ Advance Authorisation for
annual requirement/ DFIA.
(b) Deemed Export Drawback.
(c) Exemption from terminal excise duty where
supplies are made against ... Advance Authorisation/Advance Authorisation for annual
requirement/DFIA.
(b) Deemed Export Drawback.
(c) Refund of terminal excise duty will be given if exemption
