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2016 (9) TMI 172 - CESTAT MUMBAIAvailment of exemption under Advance License Scheme - Classification of imported goods – crude Iodine – pure Iodine – advance license scheme – benefit under Exemption Notification No. 43/2002-Cus. – SION of pure iodine and iodine crude different – Held that: - the iodine having 99.8% purity has been considered as crude iodine, which indicates that the iodine having 100% purity can only be considered as pure or refined iodine, which is other than the crude iodine. The imported goods admittedly having iodine assay 99.9% also contain chlorine and bromine and non-volatile matter, therefore, it contains some impurities, and is not pure iodine - goods imported by the appellant qualifies as crude iodine, hence eligible for exemption claimed by them under Advance License Scheme – appeal allowed – decided in favor of appellant.
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