2001 (10) TMI 948

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..... ent. [Order per : Gowri Shankar, Member (T)]. -  The appellant imported activated bleaching earth and claimed its clearance under an advance licence with a corresponding benefit of notification which permitted import of bleaching earth. The department was of the view that activated bleaching earth and bleaching earth are different commodities and that since what was specified in the licence .....

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..... k "The Chemistry and Technology of Edible Oils and Fats and their High Fat Product" by G. Hoffmann, which made a distinction between oil treated with activated bleaching earth and oil treated with natural bleaching earth. Bearing in mind the quantity of activated earth and natural earth required for bleaching of oil, he concluded that the intention was to permit import of natural bleaching earth a .....

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..... ublic notice dated 10-6-1996. This provides that wherever bleaching earth has allowed as input, it may be activated bleaching earth. Now, if this change is a correct as it appears to be from the notice, it is an obvious error in the policy. Apart from this, in cases of doubt, the importer gets the benefit of doubt. 4. We therefore hold that the licence is valid to cover the import of activat .....

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