Gujarat High Court Permits DFIA Benefits for Liquid Glucose Produced From Starch Slurry Under SION E22

The Gujarat High Court upheld Standard Input Output Norms entry E22 for liquid glucose manufactured from starch slurry, dismissing Customs' appeal against Duty Free Import Authorisation relief after finding no substantial question of law. The decision secures export incentives for agro-processing manufacturers.

Duty Free Import Authorisation schemes allow duty-free import of inputs required for manufacturing export products based on pre-ratified input-output norms. Revenue authorities frequently challenge technical classifications, but courts consistently protect statutory norms unless explicit statutory fraud or misdeclaration is established.

Exporters should verify their input utilization against notified Standard Input Output Norms entries to prevent classification disputes during export-import audits. Track judicial rulings on export incentive schemes to defend benefit claims against departmental recovery notices.