2013 (4) TMI 337

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..... sad Paranjape. The appeal is directed against Order-in-Appeal No. 589 (Gr.VII-I)/2009 (JNCH)/EXP-27 dated 14.10.2009 passed by the Commissioner of Customs (Appeals), Nhava Sheva. 2. The facts of the case are as follows: The appellant M/s Nandanlal Banktlal Pvt. Ltd. purchased a transferable Duty Free Import Authorization (DFIA) No. 0810061973 dated 27.12.2006 transferred in their favour by the .....

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..... Therefore, the respondent preferred an appeal before the lower appellate authority, who allowed their appeal based on the DGFT's Circular No.50/2008 and the Board's Circular No.46/2007 holding that 'Sodium Saccharin' imported by the respondent is a "Corrosion Inhibitor" as evident from the certificate submitted by the exporter and also as per the clarification given by the Norms Committee of the .....

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..... R, Government of India. Therefore, import of 'Sodium Saccharin' as "Corrosion Inhibitor" is permissible in law. As regards the quality of the goods imported, the licence does not specify any quality criteria and it only specifies the quantity and value. So long as the goods imported satisfy the quantity and value limits specified in the licence, they are eligible for the benefit under the said lic .....

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..... 5/10/CSTB/C-II dated 5.4.2010 wherein a similar matter came up before the Tribunal and the Tribunal allowed the benefit of Notification No.40/2006 and held that compliance to technical specifications of the imported material are not required in the case of material not covered by para 4.55.3. 5. We have carefully considered the submissions made by both sides. 5.1 We have also gone through the Ci .....

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..... Procedures, Vol.I, 2004-09, a liberal view should be taken and benefit of Notification No.40/2006 should not to be denied if other conditions are satisfied. 6. In view of the above, we do not find any infirmity in the order passed by the lower appellate authority. Accordingly, we dismiss the appeal filed by the Revenue as devoid of merits. (Dictated and pronounced in Court)
Case laws, Decisi .....

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