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2008 (8) TMI 645

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..... Appellant. None, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. Being aggrieved with the order passed by the Commissioner (Appeals), Customs, Revenue has preferred the present appeal. 2. The dispute relates to the import and clearance of 74.175 MTs. of Actone under DFRC Licence at nil rate of basic customs duty, in terms of Exemption Notification No. 46/2002. DFRC L .....

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..... Association of India, New Delhi wherein it has been elucidated at page No. 478 as under : The soft fatty fraction can be separated from crude wax by cold ACETONE treatment or absolute alcohol as shown by work at Ravalgaon, Extraction of fatty portion from filter cake by cold petroleum solvent followed by high temperature with the same solvent yield separately soft fatty was and hard wax By p .....

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..... there is no challenge to the extract from the book produced by the Commissioner (Appeals). We have also seen the licence issued to the respondents and it is seen that as against cleaning agent, Sodium Loryal Sulphate is mentioned along with cleaning chemicals. As such, it is clear that apart from the permitting import of Sodium Loryal Sulphate, the licence also permits import of any other cleanin .....

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