Which of the following is the right description of the “Duty Free Import Authorization (DFIA)” Scheme?

Under India's Foreign Trade Policy, the Duty Free Import Authorization (DFIA) scheme is issued to allow duty-free import of inputs (along with oil, energy sources, and catalysts consumed in the export production process) based on Standard Input-Output Norms (SION). As framed in pre-GST foreign trade policy textbooks and the official exam key, it is described as granting 'Exemption in respect of custom duty, additional duty, education cess and anti-dumping or safeguard duties for inputs used in exports' (note: under the 2015–2020 FTP, DFIA is post-export transferable and exempts Basic Customs Duty, while Advance Authorization is described in [0]).