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of <h1>CESTAT Chennai: 'Nil' Duty Benefit for Sorbitol Export Upheld. Revenue's Challenge Rejected.</h1> <h3>COMMISSIONER OF CUSTOMS, CHENNAI Versus DSQ INDUSTRIES LTD.</h3> COMMISSIONER OF CUSTOMS, CHENNAI Versus DSQ INDUSTRIES LTD. - 2011 (269) E.L.T. 286 (Tri. - Chennai) The Appellate Tribunal CESTAT, Chennai upheld the decision to extend the benefit of 'Nil' rate of duty under Customs Notification No. 29/97 for the export product 'Sorbitol' categorized as an 'Agro Product' by the EPCG committee based on the Revised National Industrial Classification. The Revenue's challenge was rejected in the appeal.
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