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    <title>2001 (5) TMI 378 - CEGAT, CHENNAI</title>
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    <description>Imported ribotide/food additive was examined for import policy classification and licence requirements. Chapter 29 could apply only to a separate chemically defined organic compound not classified elsewhere; because the product was a composition of more than one compound and no demonstrable chemically defined formula was shown, it did not qualify under Chapter 29. It was therefore treated as a consumer good under the relevant ITC classification, making a licence necessary. Earlier clearances did not create any right to continue importing without licence. Confiscation, redemption fine and penalty were upheld as within permissible limits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=96387</link>
      <description>Imported ribotide/food additive was examined for import policy classification and licence requirements. Chapter 29 could apply only to a separate chemically defined organic compound not classified elsewhere; because the product was a composition of more than one compound and no demonstrable chemically defined formula was shown, it did not qualify under Chapter 29. It was therefore treated as a consumer good under the relevant ITC classification, making a licence necessary. Earlier clearances did not create any right to continue importing without licence. Confiscation, redemption fine and penalty were upheld as within permissible limits.</description>
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