Home Case Index All Cases Customs Customs + HC Customs - 2009 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (9) TMI 335 - HIGH COURT OF BOMBAYNotification No. 39/90-Cus.- Classification- The petitioner imported the said goods specifically against four REP Licences. According to the petitioner, the entry at sr. no. 243 of Appendix 3A allows import of “Glycolethers”. Ethyl/Butyl Glycol are classified for assessment under Customs Tariff Heading 2909.43. The respondents, however, after allowing earlier clearance under Tariff Heading 2909.43 sought to classify the goods under Tariff Hearing 29.05. According to the petitioner, though Ethyl/Butyl Glycol is specifically classifiable under Tariff Heading 2909.43 and this fact is accepted by the respondents, nevertheless the respondents first suggested classification under Tariff Heading 29.05 and later accepted classification under Tariff Heading 2909.43. Notification no. 39/90 under which the exemption is granted, Butyl Glycol is wrongly classified under Tariff Heading 29.05. According to the petitioner, the respondents have accepted the typographical error and therefore have been granting duty concession under the notification to several importers under sr. no.8 of the said Notification no. 39/90 dated 20th March 1990 as amended by Notification no. 60/91 dated 25th July 1991. In spite of the same, the petitioner has been denied the concessional rate of duty under sr. no. 8 of the said notification by wrongly classifying it under Tariff Heading 29.05. According to the petitioner, the respondents are refusing the concessional duty at sr. no.8 and are seeking to clear additional duty at sr. no. 8 of the same notification. Held that- We have perused the relevant notification. 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. In the light of the above, the petition is made absolute in terms of the interim order already passed in this petition.
|