https://www.taxtmi.com/caselaws?id=105358 The expression "bleaching earth" in the advance licence and import policy was construed to include activated bleaching earth, because the commodity could exist in natural and activated forms and the policy clarification showed that activated bleaching earth was intended to be covered wherever bleaching earth was permitted as an input. Any residual doubt was resolved in favour of the importer, and the goods were held clearable under the licence. en-us Tue, 16 Oct 2001 00:00:00 +0530 Mon, 05 Mar 2012 14:17:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105358 The expression "bleaching earth" in the advance licence and import policy was construed to include activated bleaching earth, because the commodity could exist in natural and activated forms and the policy clarification showed that activated bleaching earth was intended to be covered wherever bleaching earth was permitted as an input. Any residual doubt was resolved in favour of the importer, and the goods were held clearable under the licence. Case-Laws Customs Tue, 16 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105358