Espi Industries And Chemicals Pvt. Ltd. vs Collector Of C. Ex. on 20 December, 1990
In the case of Vimpex Dye Chem v. Collector of Customs, New Delhi (supra) the Notification in question is Customs Notification No. 386/86. In this Notification the terms are that the importer should produce a certificate from an Officer not lower in rank than the Industrial Adviser in the Director General of Technical Department of the Government of Tndia, specifying in each case the description and quantity of each chemical in question and the description of the product and should recommend grant of the exemption. In the earlier case, referred namely, Mis.