2001 (2) TMI 350 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by M/s. Hindustan Lever Limited regarding the denial of exemption under Notification 79/95 for importing unrefined glycerine claimed for toothpaste production. The Commissioner (Appeals) held that the importer was not bound by conditions specified in the license and allowed the exemption. The department's challenge was rejected, emphasizing that import policy norms do not bind the department in considering exemption eligibility. The transfer of licenses and lack of correlation between imported goods and export product were also discussed, leading to the dismissal of the appeal.