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2013 (4) TMI 337 - AT - CustomsAppellant claimed the benefit of Notification No. 40/2006-Cus dated 1.5.2006 for imported goods ‘Sodium Saccharin' – Denied, as the goods under import does not satisfy the description given in the licence and the goods for which the licence has been issued is different in quantity compared to the item indicated in the licence- lower appellate authority, allowed their appeal based on the DGFT's Circular No.50/2008 and the Board's Circular No.46/2007 – Aggrieved revenue filed this appeal Held that - The appellant has imported Sodium Saccharin and ‘Sodium Saccharin' is a ‘Corrosion Inhibitor' as clarified by the Norms Committee of the Ministry of Commerce in consultation with the Department of CECRI-CSIR, Govt. of India. Therefore, any product which is ‘Corrosion Inhibitor' imported under DFIA licence, is eligible for benefit of Notification No.40/2006. From the records, it is also seen that the respondent herein has not exceeded the quantity and value limit specified in the licence. we dismiss the appeal filed by the Revenue as devoid of merits.
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