https://www.taxtmi.com/caselaws?id=381958 A DFIA permitting import of a corrosion inhibitor was interpreted to cover Ascorbic Acid, because the item was shown by technical material and laboratory opinion to be capable of use in the relevant industrial process. The exemption under Notification No. 40/2006-Cus was therefore available, and customs could not deny it merely because the chemical had other uses or because a different substance was traditionally used. The then-operative SION no longer contained the earlier value restriction, so no breach was established. The absence of a separate drugs-regime NOC or waiver also did not invalidate the import, since an administrative instruction could not add a condition not found in the governing statute or rules. en-us Thu, 20 Jun 2019 00:00:00 +0530 Wed, 08 Jan 2020 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381958 A DFIA permitting import of a corrosion inhibitor was interpreted to cover Ascorbic Acid, because the item was shown by technical material and laboratory opinion to be capable of use in the relevant industrial process. The exemption under Notification No. 40/2006-Cus was therefore available, and customs could not deny it merely because the chemical had other uses or because a different substance was traditionally used. The then-operative SION no longer contained the earlier value restriction, so no breach was established. The absence of a separate drugs-regime NOC or waiver also did not invalidate the import, since an administrative instruction could not add a condition not found in the governing statute or rules. Case-Laws Customs Thu, 20 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381958