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2009 (9) TMI 40 - HC - CustomsClassification of Ethyl/Butyl Glycol – held that - Though the goods at column 3 of the table have been referred to as Ethyl Glycol and Butyl Glycol, insofar as column 2 are concerned they are shown under Tariff Heading 29.05. In the first part of the notification, it is mentioned that the Central Government in public interest exempts the goods specified under column 3 of the table. It is therefore clear that what is exempted was Ethyl Glycol and Butyl Glycol. The affidavits of the expert of the respondents would themselves show that they fall under Tariff Heading 2909.43. Clearly therefore the entry under column no.2 of Tariff Heading 29.05 is a typographical error and the petitioner cannot be denied the benefit solely on that ground.
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