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TMI Blog2013 (4) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... ion Inhibitor' as clarified by the Norms Committee of the Ministry of Commerce in consultation with the Department of CECRI-CSIR, Govt. of India. Therefore, any product which is ‘Corrosion Inhibitor' imported under DFIA licence, is eligible for benefit of Notification No.40/2006. From the records, it is also seen that the respondent herein has not exceeded the quantity and value limit specified in the licence. we dismiss the appeal filed by the Revenue as devoid of merits. - C/1301/09 - A/318/13/CSTB/C-I - Dated:- 23-1-2013 - P R Chandrasekharan and Anil Choudhary, JJ. For the Appellant: Shri. V R Kulkarni, Dy. Commissioner (AR). For the Respondent: Shri Prasad Paranjape. The appeal is directed against Order-in-Appeal No. 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ven by the Norms Committee of the Ministry of Commerce. Aggrieved by the said order, the Revenue is before us. 3. The learned Dy. Commissioner (AR) reiterates the grounds of appeal adduced in the appeal memorandum namely, the item imported under licence is Sodium Saccharin', that if it is assumed that Sodium Saccharin' is a Corrosion Inhibitor , as the quantity and quality of the items imported is different from that indicated in the licence, the benefit is not available and, therefore, the order of the lower appellate authority is not legally sustainable. 4. The learned Counsel for the respondent submits that as per the Norms Committee Minutes dated 16.12.2009, Sodium Saccharin' has been treated as Corrosion Inhibitor in industri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 Circular issued by the DGFT wherein the same matter has been clarified based on the Board's Circular. 5.2 From the records, it is evident that the appellant has imported Sodium Saccharin and Sodium Saccharin' is a Corrosion Inhibitor' as clarified by the Norms Committee of the Ministry of Commerce in consultation with the Department of CECRI-CSIR, Govt. of India. Therefore, any product which is Corrosion Inhibitor' imported under DFIA licence, is eligible for benefit of Notification No.40/2006. From the records, it is also seen that the respondent herei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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