1. Import of Carnauba Wax against the duty-free entitlement of shoe finishes under DEEC Scheme: Carnauba Wax is a vegetable wax classifiable un-der CTA SH. 1521.10 whereas Shoe Finishes (Polishes) are classifiable under CTA SH. 3405.10 and thus Carnauba Wax and Shoe Finishes are two different products. Carnauba Wax is an intermediate for Shoe Finishes (Polishes) and thus cannot be cleared duty-free against the Advance Licences issued for import of Shoe Finishes. Based on Circular DRI F. No. 27/XI/19/95-CI (Alert Circular No. 19/95), dt. 16.11.1995-1996 (63) ECR 66C.