2004 (1) TMI 182

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., Member (T)]. - These appeals have been filed by Revenue against the clearance of Gum Rosin imported on licences mentioning the item permissible as 'Binding Material - Gum' on the grounds - (i)         Dy. CC has reported the Gum Rosin is used as a tackifier in adhesives. (ii)       Dr. Deodhar of IIT had opined on 4-11-1....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ibility, has relied on - (i)       I.I.T. certificates and rejected subsequent (dt. 4-11-1996) interpretations of Prof. Deodhar being not based on any technical books, (ii)     The Import Output Norms, (iii)    That Adhesives by definition in Technical Books, cover not only ready to use material but ingredients thereof and G....