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2017 (1) TMI 343 - AT - CustomsBenefit of N/N. 39/90-Cus., dated 20-3-1990 - import of Ethyl Glycol - denial on the ground that ethyl glycol imported by them is rightly classifiable under Heading 29.09 and not under Heading 29.05 - Held that: - both the sides are not disputing that ethyl glycol is classifiable under Heading 29.09. We find that the heading mentioned in entry No. 8 under N/N. 39/90-Cus. is 29.05. In these circumstances, if the view taken by Revenue is accepted, the entry No. 8 itself will become redundant. The facts that the Heading 29.05 was replaced by Chapter 29 vide Notification No. 144/91-Cus., points to the fact that there was an error, which was corrected on a later date - the benefit of Notification No. 39/90 cannot be denied to the appellant - appeal allowed - decided in favor of appellant.
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