https://www.taxtmi.com/caselaws?id=202834 Imported goods described in invoices and import documents as recycled kraft paper were treated as eligible for the Advance Licence exemption. The Tribunal noted that the DGFT clarification treated "recycled" as a technical characteristic, and that a chemical test showing kraft paper did not establish that kraft paper and kraft paper (recycled) were the same goods. In the absence of a technical definition supporting the Revenue's position, and given that similar imports had been allowed the benefit, the lower appellate order was left undisturbed and the exemption was upheld. en-us Wed, 15 Sep 2010 00:00:00 +0530 Tue, 19 Apr 2011 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202834 Imported goods described in invoices and import documents as recycled kraft paper were treated as eligible for the Advance Licence exemption. The Tribunal noted that the DGFT clarification treated "recycled" as a technical characteristic, and that a chemical test showing kraft paper did not establish that kraft paper and kraft paper (recycled) were the same goods. In the absence of a technical definition supporting the Revenue's position, and given that similar imports had been allowed the benefit, the lower appellate order was left undisturbed and the exemption was upheld. Case-Laws Customs Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202834