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2011 (1) TMI 503 - AT - CustomsBenefit of Notification No. 19/94-Cus., dated 28-4-1994 and Notification No. 20/99-Cus., dated 28-2-1999 - Classification - It is further pointed out that the IIT Professor’s report on a sample of the subject-goods clearly adverted to this question and it was authentically certified that the sample could be considered to be “Naphtha" - From the comparative account given by the Dy. Chief Chemist, it is clear that ‘naphtha’ is a mixture of hydrocarbons distilling in the range of 175°C to 240°C, whereas ‘nonene’ is a separate chemically defined liquid hydrocarbon boiling at 149.9°C, soluble in alcohol, insoluble in water etc. Both the notifications granted benefit to imported ‘naphtha’. None granted any benefit in respect of ‘nonene’ - All these data would go to support the Revenue’s case that the item imported by the appellant is not ‘naphtha’ and hence the benefit of the two Notifications would not be admissible to them - Appeal is dismissed
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