2001 (2) TMI 350

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  M/s. Hindustan Lever Limited, the respondent to this appeal imported unrefined glycerine claiming clearance in terms of value based advance licences obtained by transfer and claimed exemption under Notification 79/95. The DEEC pass book in question specified the exported product to be toothpaste. The department was of the v....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd that any condition specified in the licence in the Import Policy would not be binding upon the importer. He noted that the kind of glycerine was permitted for import in the licence. He noted that the licence permitted import of glycerine without any specification of quality or kind and held that the benefit of exemption could not be denied. This conclusion is challenged by the department in the....