REP licence interpretation allowed citric acid import under the generic description of electroplating salt and brightners.

Citric acid, though specifically listed in Appendix 3A of the AM 88 Policy, was treated as covered by the generic licence description "electroplating salt and brightners" under the REP licence in Appendix 17. The Tribunal relied on an earlier ruling on the same issue, which had already recognised citric acid as falling within electroplating salt, and noted that the ruling bound subordinate appellate authorities in the absence of any contrary law. As the facts were identical and no contrary authority was shown, the import was found permissible and the Revenue challenge failed.

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Issues: Whether citric acid, though specifically listed in Appendix 3A of the AM 88 Policy, could be imported under the generic description "electroplating salt and brightners" against the REP licence issued under Appendix 17.

Analysis: The earlier Tribunal ruling on the same question had already held that citric acid could be covered as electroplating salt. That ruling was binding on subordinate appellate authorities in the absence of any contrary law. The facts were found to be identical, and no contrary authority or challenge to the binding precedent was shown.

Conclusion: The import was held to be permissible under the licence description, and the Revenue's challenge failed.

Final Conclusion: The assessee's claim was upheld and the Revenue appeal was dismissed.

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