https://www.taxtmi.com/caselaws?id=95211 A value based advance licence did not impose any express quantity limit on sodium saccharin, so exemption under the notification could not be denied on the basis of a sensitive-item norm in the Handbook alone. The Handbook norm was treated as relevant only to computing CIF value and licence entitlement, not as an independent import prohibition. Because the licence and DEEC record showed no express restriction for sodium saccharin, and no contrary basis was established, the import remained eligible for the exemption and the order allowing benefit was sustained. en-us Wed, 25 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95211 A value based advance licence did not impose any express quantity limit on sodium saccharin, so exemption under the notification could not be denied on the basis of a sensitive-item norm in the Handbook alone. The Handbook norm was treated as relevant only to computing CIF value and licence entitlement, not as an independent import prohibition. Because the licence and DEEC record showed no express restriction for sodium saccharin, and no contrary basis was established, the import remained eligible for the exemption and the order allowing benefit was sustained. Case-Laws Customs Wed, 25 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95211