1999 (9) TMI 510

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..... kgs can be considered as bulk packing of lime oil and lemon oil respectively, imported by the respondents herein. 2. The lower appellate authority has held that the quantity in respect of the above essential oils is sufficient to be considered as bulk packing and has, therefore, held that the import of the goods has under OGL did not require licence. 3. According to the revenue, bulk or retai .....

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..... he essential oils will last for about 3 months and that the essential oils have limited shelf life is not sufficient for holding that the quantity of packing is bulk packing. It is noted that although there is no definition of bulk packing in respect of essential oils, the EXIM Policy 1997-2002 provides definition of bulk packing in respect of Lubricants and Grease falling under Heading 27.10. The .....

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