4.2.4

DFRC shall be issued for import of inputs as per SION as indicated in the shipping bills. The validity of such Authorisations will be governed by the provision stipulated in the Handbook of Procedures (Vol. I). DFRC and or the material(s) imported against it shall be freely transferable. However, DFRC with actual user condition or the material(s) imported against it shall not be transferable.