https://www.taxtmi.com/caselaws?id=222141 The Tribunal upheld the lower appellate authority's decision in a case involving the importation of Sodium Saccharin under a transferable Duty Free Import Authorization (DFIA) license. The appellant successfully argued that Sodium Saccharin could be considered a "Corrosion Inhibitor" based on relevant authorities' clarifications. As the quantity and value limits specified in the license were not exceeded, the appellant was deemed eligible for benefits under Notification No. 40/2006-Cus. The Tribunal dismissed the Revenue's appeal, affirming the appellant's entitlement to benefits under the license. en-us Wed, 23 Jan 2013 00:00:00 +0530 Thu, 24 Apr 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222141 The Tribunal upheld the lower appellate authority's decision in a case involving the importation of Sodium Saccharin under a transferable Duty Free Import Authorization (DFIA) license. The appellant successfully argued that Sodium Saccharin could be considered a "Corrosion Inhibitor" based on relevant authorities' clarifications. As the quantity and value limits specified in the license were not exceeded, the appellant was deemed eligible for benefits under Notification No. 40/2006-Cus. The Tribunal dismissed the Revenue's appeal, affirming the appellant's entitlement to benefits under the license. Case-Laws Customs Wed, 23 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222141