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TMI Blog2000 (10) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ods imported under value based advance licence, were entitled to duty free clearance in terms of Notification 203/92 subject to other conditions in the notification being satisfied. The appellant claimed and was granted the benefit of the notification for sodium saccharin. 2. The notice issued to the appellant in February, 1995, proposed denial of the claim for exemption. The notice advanced as reason for the denial of the claim that there was no balance left in the import licence. The appellant replied contending that the entire balance was available. The Assistant Collector adjudicating on the notice, passed an order holding that the sodium saccharin was not covered by the licence. His reasoning was as follows : "Sodium saccharin wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0. In respect of the following item this licence shall be valid for import with reference to both the value and quantity as limiting factors and individual CIF value for import of these items shall not be utilised for import of other items permitted in this licence." I. all items of import bearing Customs duty from zero to 10%. II. Any item of import which constitutes up to 2% by weight/quantity in an export product." It is contended that this condition, and the other conditions that we have already referred to override the general condition in column 8 of the licence which prescribes the limiting factors to the value. 5. There can be no quarrel with the proposition that, where the licence specifies that both quantity and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he licence within the overall value of the value based advance licence regardless of the quantity indicated against each item in the DEEC book excluding the value of sensitive items. In the case of a sensitive item, the import will be subject to the restrictions of quantity or value or both noted against the said sensitive item in the licence." It is not in dispute that sodium saccharin is to be considered "sensitive". There is no dispute that any item which was not contained to the extent of 2% in terms of the quantity of the export product would be deemed to be sensitive. This, we have noted, is the main reason relied upon by the Assistant Collector. The licence was transferred to the appellant, as we have already noted. Neither the licen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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