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2015 (10) TMI 759 - AT - CustomsMis-declaration of goods declaration of import as Diethyl Hexyl Pthalate (DEHP) instead of Di-Octyl Pthalate (DOP) Demand of differential duty levy of penalties Held that:- adjudicating authority has come to finding that DEHP and DOP are same product and therefore declared assessable in Bill of Entry is liable to be rejected To hold appellant guilty of mis-declaration on ground that it did not mention in Bill of Entry all synomys of impugned goods is completely devoid of logic, reason, rationale and legal basis No requirement under Customs law that all synonyms of goods imported must be declared failing which it will be tantamount to mis-declaration Indeed in case of CC, New Delhi Vs. Vee Kay Polycoats Ltd. [2013 (8) TMI 775 - CESTAT NEW DELHI] tribunal held that technical literature shows that DOP and DEHP are used interchangeably and that contention of manufacturer of products and importer cannot be brushed aside that products were different in quality and price Impugned order not found sustainable and therefore same is set aside Decided in favour of Assesse.
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