DFIA licence benefit allowed as epoxy resin imported was an impregnation resin

1asco Chemie Pvt. Ltd. Vs Commissioner of Customs (Export) (CESTAT Delhi) CESTAT Delhi held that Epoxy Resin imported was an impregnation resin and goods were duly cleared by customs under DFIA licence as ‘impregnation resin’. Accordingly, demand of duty denying benefit of DFIA licence cannot be sustained. Facts- The importer had filed five Bills of Entry in 2014 in which it paid duty using Duty Free Import Authorization licenses. DRI came to the conclusion that the DFIA licenses permitted import of impregnating resin and that the importer had mis-declared epoxy resin as impregnating resi...