https://www.taxtmi.com/caselaws?id=90283 Imported stainless steel was held eligible for Notification No. 204/92 where advance licences covered export of stainless steel utensils of AISI 304 specification and the evidence showed both exported and imported goods met that specification. Mirror finish and higher value, without a specific prohibition in the licence or notification, did not by themselves establish a mismatch in description, quality, technical characteristics or dimensions, so the exemption could not be denied on that ground. The benefit of the notification was therefore sustained and the departmental challenge failed. en-us Fri, 19 Feb 1999 00:00:00 +0530 Tue, 04 Oct 2011 17:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90283 Imported stainless steel was held eligible for Notification No. 204/92 where advance licences covered export of stainless steel utensils of AISI 304 specification and the evidence showed both exported and imported goods met that specification. Mirror finish and higher value, without a specific prohibition in the licence or notification, did not by themselves establish a mismatch in description, quality, technical characteristics or dimensions, so the exemption could not be denied on that ground. The benefit of the notification was therefore sustained and the departmental challenge failed. Case-Laws Customs Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90283