2002 (3) TMI 636

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tel, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is whether Dimple Overseas Ltd., the respondent to this appeal, was eligible to import melamine in terms of the advance licence which it presented for the clearance of these goods. The licence included among the goods permissible for import "syntan". This expression sta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Dictionary, revised by G.G. Hawley, indicated leather tanning to be one of the uses for melamine. She found the opinion of the Superintendent, Government Institute of Leather Technology, to be in favour of the stand taken by the importer. She therefore (sic) the goods to be tanning agent and is covered by the licence. Her conclusion is challenged in this appeal by the Commissioner. 3. The....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... It may therefore be true, strictly speaking, that melamine cannot alone be used as a tanning agent. It is a substance resulting from reaction with formaldehyde, methylol condensation, which is the active tanning agent. This tanning agent can either be preformed by the reaction of these two, or can arise on the surface of the leather to be tanned by using melamine in conjunction with formaldehyde.....