{"id":149052,"date":"2005-07-13T00:00:00","date_gmt":"2005-07-12T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/finolex-industries-ltd-vs-commissioner-of-customs-on-13-july-2005"},"modified":"2016-01-28T02:36:44","modified_gmt":"2016-01-27T21:06:44","slug":"finolex-industries-ltd-vs-commissioner-of-customs-on-13-july-2005","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/finolex-industries-ltd-vs-commissioner-of-customs-on-13-july-2005","title":{"rendered":"Finolex Industries Ltd. vs Commissioner Of Customs on 13 July, 2005"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Mumbai<\/div>\n<div class=\"doc_title\">Finolex Industries Ltd. vs Commissioner Of Customs on 13 July, 2005<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2005 (189) ELT 361 Tri Mumbai<\/div>\n<div class=\"doc_bench\">Bench: S T C., T Anjaneyulu<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>C. Satapathy, Member (T)<\/p>\n<p>1. Heard both sides. The issue relates to grant of exemption under Notification No. 142\/94-Cus., dated 6-7-1994. The notification especially covers Di Lauroyl Peroxide. We find that the Commissioner (Appeals) has come to the finding that the impugned goods declared as Laurox-W-40 is Di Lauroyl Peroxide 40% suspension in water. He has denied the exemption on the ground that the impugned goods being in the nature of solution of Di Lauroyl Peroxide cannot be granted exemption. We find no merit in the conclusion arrived by the lower appellate authority. The exemption under the Notification is unconditional and, therefore, Di Lauroyl Peroxide in solution form is also eligible for the exemption.\n<\/p>\n<p>2. Accordingly, we allow the appeal with consequential benefit to the appellants.\n<\/p>\n<p>(Pronounced in Court on 13-7-2005.)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Mumbai Finolex Industries Ltd. vs Commissioner Of Customs on 13 July, 2005 Equivalent citations: 2005 (189) ELT 361 Tri Mumbai Bench: S T C., T Anjaneyulu ORDER C. Satapathy, Member (T) 1. Heard both sides. The issue relates to grant of exemption under Notification No. 142\/94-Cus., dated 6-7-1994. The [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-149052","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Finolex Industries Ltd. vs Commissioner Of Customs on 13 July, 2005 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/finolex-industries-ltd-vs-commissioner-of-customs-on-13-july-2005\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Finolex Industries Ltd. vs Commissioner Of Customs on 13 July, 2005 - Free Judgements of Supreme Court &amp; 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