https://www.taxtmi.com/caselaws?id=88427 Imported polypropylene was covered by the advance licence and DEEC certificate for manufacture of fishing nets, and the exemption under Notification No. 204/92-Cus. was therefore available. The evidence of the academic expert was accepted as reliable, and the licence and DEEC certificate were read together to confirm that the goods matched the authorised description. Customs could not import later policy restrictions into a licence issued earlier, because the amended norms were not incorporated into the licence and no specific polypropylene grade was prescribed. Denial of clearance was accordingly unsustainable. en-us Tue, 28 Jan 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88427 Imported polypropylene was covered by the advance licence and DEEC certificate for manufacture of fishing nets, and the exemption under Notification No. 204/92-Cus. was therefore available. The evidence of the academic expert was accepted as reliable, and the licence and DEEC certificate were read together to confirm that the goods matched the authorised description. Customs could not import later policy restrictions into a licence issued earlier, because the amended norms were not incorporated into the licence and no specific polypropylene grade was prescribed. Denial of clearance was accordingly unsustainable. Case-Laws Customs Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88427