1996 (11) TMI 248

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..... y, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The issue for decision in this appeal is whether Glyoxal 40% is a synthetic organic tanning agent, and therefore eligible to be imported under REP Licence produced by the appellant. In the order impugned in the appeal the Commissioner (Appeals) confirming the finding of the Deputy Collector has held that it was not synthetic .....

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..... this order was primarily concerned with the eligibility to the exemption Notification of the goods, and the appellant's claim for consideration of the ITC aspect is not convincing. In paragraph 17 of the order, the Bench is seen to have clearly and specifically identified the issue. The contention that the Deputy Collector had considered various technical publications in coming to this conclusion .....

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