2001 (10) TMI 948

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....i Karnail Singh, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appellant imported activated bleaching earth and claimed its clearance under an advance licence with a corresponding benefit of notification which permitted import of bleaching earth. The department was of the view that activated bleaching earth and bleaching earth are different commodities and that....

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....ed castor oil. He also relied upon the book "The Chemistry and Technology of Edible Oils and Fats and their High Fat Product" by G. Hoffmann, which made a distinction between oil treated with activated bleaching earth and oil treated with natural bleaching earth. Bearing in mind the quantity of activated earth and natural earth required for bleaching of oil, he concluded that the intention was to ....