https://www.taxtmi.com/caselaws?id=124293 CESTAT Ahmedabad held that acetone imported under a DFRC licence could fall within the expression "cleaning chemicals" for the purpose of Notification No. 46/2002. The licence, read with its attached item list, was construed as permitting import of cleaning chemicals generally and not only the specifically named sodium lauryl sulphate. On that interpretation, acetone was covered by the permitted class of goods, and the objection that it lacked nexus with sugar was rejected. The exemption benefit was therefore upheld and the Revenue's challenge failed. en-us Tue, 26 Aug 2008 00:00:00 +0530 Thu, 27 Sep 2012 16:02:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124293 CESTAT Ahmedabad held that acetone imported under a DFRC licence could fall within the expression "cleaning chemicals" for the purpose of Notification No. 46/2002. The licence, read with its attached item list, was construed as permitting import of cleaning chemicals generally and not only the specifically named sodium lauryl sulphate. On that interpretation, acetone was covered by the permitted class of goods, and the objection that it lacked nexus with sugar was rejected. The exemption benefit was therefore upheld and the Revenue's challenge failed. Case-Laws Customs Tue, 26 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124293