Beta Napthol import under DEEC and Target Plus Scheme not considered "sale" or "transfer," complies with Notification No. 93/2004-Customs.

Import of Beta Napthol under DEEC and Target Plus Scheme - Since, the transaction of the Beta Napthol by the appellant to the job worker does not fall under the term either “sale” or “transferred in other manner”. Therefore, there is no contravention of the condition attached to the N/N. 93/2004-Customs .....

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