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2010 (10) TMI 173 - AT - CustomsRovimix Stay-C35 – Exemption - chemical name of the product Sodium, calcium ascorbyl-2-phosphate - synonyms are given as L-ascorbic acid phosphate; L-ascorbic acid monophosphate; vitamin C phosphate - Considering the descriptions in the product literature - goods under import is nothing but Ascorbyl Polyphos phate specified under List-I, Item No. 3 against Sl. No. 18 of the impugned Notification No. 23/98 - appellants are entitled to exemption under the impugned Notification - orders are set aside and the appeal is allowed with consequential benefit to the appellants
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