Synthetic organic tanning agent classification sustained, allowing import of Glyoxal 40% under the REP licence.

Glyoxal 40% was treated as a synthetic organic tanning agent because it was used in the leather industry as a tanning material, and that characterisation controlled import eligibility under the REP licence. The Tribunal rejected the lower authority's reliance on technical publications, noting that an earlier finding on the nature and use of the goods had already established that licences covering synthetic organic tanning agents could not be refused on the ground that Glyoxal was excluded. The goods were therefore held eligible for import under the licence.

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Issues: Whether Glyoxal 40% was a synthetic organic tanning agent eligible for import under the REP licence.

Analysis: The Tribunal relied on its earlier decision holding that Glyoxal 40% was used as a tanning agent in the leather industry and that licences covering synthetic organic tanning agent could not be denied on the ground that Glyoxal was excluded. The contrary view taken by the lower authority on technical publications was not accepted in light of the clear finding already recorded on the nature and use of the goods.

Conclusion: The goods were treated as a synthetic organic tanning agent, and the appellant was entitled to import them under the REP licence.

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