1993 (6) TMI 73

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....orts in varieties of goods. The petitioners imported goods known as Glyoxal 40% in pursuance of three R.E.P. licences, all dated March 26, 1982. The three import licences permit import of synthetic tanning agent. On import, the petitioners filed bills of entry for clearance for home consumption, but the respondents declined to permit clearance as the petitioners were claiming advantage of Exemptio....

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.... synthetic tanning agents and squarely falls in item described at Serial No. 2 in the table attached to the exemption notification. Shri Mehta submits that the refusal of the Department to grant the benefit of the exemption notification to the petitioners, in these circumstances, is unsustainable. The submission is correct and deserves acceptance. Shri Master, learned Counsel appearing on behal....