2004 (1) TMI 182

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..... ce of Gum Rosin imported on licences mentioning the item permissible as 'Binding Material - Gum' on the grounds - (i) Dy. CC has reported the Gum Rosin is used as a tackifier in adhesives. (ii) Dr. Deodhar of IIT had opined on 4-11-1996 that Gum Rosin cannot be construed to be used as binding material for book binding or manufacture of Books and this referred to earlier certifica .....

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..... inition in Technical Books, cover not only ready to use material but ingredients thereof and Gum Rosins use as Tackifier in Adhesive is an admitted technical fact. (b) Once the Advance Licensing Committee and DGFT have accepted and clarified the coverage of an article under the description as given in a Licence issued by them, the Customs Authorities cannot sit in judgment on the said cov .....

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