PARA 4.2.3
DFRC shall be issued only in respect of export products covered under
the SIONs as notified by DGFT. However, DFRC shall not be issued in
respect of SIONs which are subject to "actual user" condition or where
the input is allowed with prior import condition or where the norms
allow import of Acetic Anhydride, Ephedrine and Pseudo Ephedrine in the
Handbook (Vol-II).
However DFRC may be issued for SIONs allowing import of Acetic
Anhydride, Ephedrine and Pseudo Ephedrine provided these items are
specifically deleted from the list of import items.