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1999 (3) TMI 276
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....he Respondent. [Order per : Gowri Shankar, Member (T)]. - The respondent imported a consignment of cotton denim fabric for shirt. It produced for their clearance an import licence which has been issued to M/s. Hindustan Lever Ltd. The licence was an advance licence permitting import of cotton fabrics. The export obligation subject to which the licence was so granted was for export of g....
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....which the Departmental Representative reiterates, is that transferee of a licence cannot have greater rights than the original licensee and that the imported goods do not match in terms of specifications and technical characteristics the material used in the manufacture of the export product. Hence the imported goods are not eligible for duty exemption. 4. Let us consider the second ground....