Coconut Oil Import Allowed Under Advance License; No Restrictions on Raw Oil or Emphasis on License Percentage Range.

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....Import of ‘coconut oil’ against advance licence under the ‘Duty Exemption Entitlement Certificate’ - The license does not bar the import of ‘raw coconut oil’; neither the license nor the grounds of appeal adduce any importance to the range of 3% to 6% mandated in the license....