TMI Blog2001 (2) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... nkar, Member (T)]. M/s. Hindustan Lever Limited, the respondent to this appeal imported unrefined glycerine claiming clearance in terms of value based advance licences obtained by transfer and claimed exemption under Notification 79/95. The DEEC pass book in question specified the exported product to be toothpaste. The department was of the view that the imported crude glycerine could not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port Policy would not be binding upon the importer. He noted that the kind of glycerine was permitted for import in the licence. He noted that the licence permitted import of glycerine without any specification of quality or kind and held that the benefit of exemption could not be denied. This conclusion is challenged by the department in the appeal. 3. The departmental representative emphasizes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng correlation between the imported goods and the export product would also not be applicable. The ground in the appeal relating to the statements by the persons who applied for the licence regarding the utilisation of the glycerine cannot be accepted for two reasons. Firstly they are being introduced for the first time. Secondly they are irrelevant in any case as it is not that person but the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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