https://www.taxtmi.com/caselaws?id=89706 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. en-us Tue, 05 Nov 1996 00:00:00 +0530 Thu, 29 Sep 2011 11:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89706 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. Case-Laws Central Excise Tue, 05 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89706