https://www.taxtmi.com/caselaws?id=167490 The Tribunal held that the imports of Silicone Emulsion 35% and Rhodorsil Mould Release Agent were valid under the import licences issued under Serial No. 22-31/V. It was established during the hearing that the branded product "Rhodorsil" was indeed Silicone Emulsion used as a mould release agent. The Tribunal rejected the customs authorities' argument that the goods fell under Serial No. 122/V, emphasizing that Serial No. 22-31/V was more specific and supported by past licensing decisions. The appeals were allowed, providing consequential relief to the appellants within three months of the order communication. en-us Wed, 17 Oct 1984 00:00:00 +0530 Mon, 22 Dec 2014 12:50:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167490 The Tribunal held that the imports of Silicone Emulsion 35% and Rhodorsil Mould Release Agent were valid under the import licences issued under Serial No. 22-31/V. It was established during the hearing that the branded product "Rhodorsil" was indeed Silicone Emulsion used as a mould release agent. The Tribunal rejected the customs authorities' argument that the goods fell under Serial No. 122/V, emphasizing that Serial No. 22-31/V was more specific and supported by past licensing decisions. The appeals were allowed, providing consequential relief to the appellants within three months of the order communication. Case-Laws Customs Wed, 17 Oct 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167490