https://www.taxtmi.com/caselaws?id=53415 Affirmative technical material supported the view that refined coconut oil could function as an antifoaming and viscosity reducing agent in white sugar manufacture, bringing the import within the DFRC licence description. A Deputy Chief Chemist's inability to find supporting literature was treated as non-conclusive and insufficient to displace expert evidence already on record. The Tribunal also rejected the view that tariff classification outside chapter 29, or the canalised character of the goods, by itself barred licence-based import where the policy permitted such import. The denial of DFRC benefit was therefore unsustainable and the matter was remitted for assessment in accordance with the licence and technical evidence. en-us Tue, 21 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53415 Affirmative technical material supported the view that refined coconut oil could function as an antifoaming and viscosity reducing agent in white sugar manufacture, bringing the import within the DFRC licence description. A Deputy Chief Chemist's inability to find supporting literature was treated as non-conclusive and insufficient to displace expert evidence already on record. The Tribunal also rejected the view that tariff classification outside chapter 29, or the canalised character of the goods, by itself barred licence-based import where the policy permitted such import. The denial of DFRC benefit was therefore unsustainable and the matter was remitted for assessment in accordance with the licence and technical evidence. Case-Laws Customs Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53415