https://www.taxtmi.com/caselaws?id=360364 Melamine imported under DFIA licences issued for Syntan was not eligible for duty-free clearance because the licence description did not cover the goods actually imported. Expert opinion from CLRI supported that Melamine is not used as such in leather processing as Syntan and is only a monomer used to produce polymeric melamine syntans, while the differing HSN classifications confirmed that the two are distinct goods. A precedent relied on by the importer was distinguished as it arose under a Value Based Advance Licence and a different notification. The denial of duty-free clearance was therefore upheld. en-us Tue, 15 May 2018 00:00:00 +0530 Thu, 29 Aug 2019 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360364 Melamine imported under DFIA licences issued for Syntan was not eligible for duty-free clearance because the licence description did not cover the goods actually imported. Expert opinion from CLRI supported that Melamine is not used as such in leather processing as Syntan and is only a monomer used to produce polymeric melamine syntans, while the differing HSN classifications confirmed that the two are distinct goods. A precedent relied on by the importer was distinguished as it arose under a Value Based Advance Licence and a different notification. The denial of duty-free clearance was therefore upheld. Case-Laws Customs Tue, 15 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360364