https://www.taxtmi.com/caselaws?id=331911 For exemption classification under the Advance Licence Scheme, iodine prilled of 99.9% purity was treated as crude iodine rather than pharmaceutical grade iodine. The appellate tribunal found the departmental opinion insufficiently supported by the record, while the supplier's certificate, assay details showing impurities, earlier treatment of 99.8% purity goods as crude iodine, and commercial understanding all supported the assessee's classification. On that basis, the goods were eligible for exemption under Notification No. 43/2002-Cus. en-us Fri, 26 Aug 2016 00:00:00 +0530 Tue, 30 Jan 2018 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331911 For exemption classification under the Advance Licence Scheme, iodine prilled of 99.9% purity was treated as crude iodine rather than pharmaceutical grade iodine. The appellate tribunal found the departmental opinion insufficiently supported by the record, while the supplier's certificate, assay details showing impurities, earlier treatment of 99.8% purity goods as crude iodine, and commercial understanding all supported the assessee's classification. On that basis, the goods were eligible for exemption under Notification No. 43/2002-Cus. Case-Laws Customs Fri, 26 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331911