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TMI Blog2009 (9) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... [Judgment per: FerdinoI. Rebello, J. (Oral)]. - The petitioner had imported Ethyl/Butyl Glycol as described in para 4 of the petition. On arrival of the said goods, the petitioner filed bills of entry. According to the petitioner, the said goods appear at sr. no. 243 of Appendix 3A of AM-90-93 Policy which sets out list of limited permissible items. The petitioner imported the said goods specifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eviable as prescribed at sr. no. 8 of the said notification. 4. Reply has been filed on behalf of the respondents by Mr. A.M. Sahay, Deputy Commissioner of Customs. According to the respondents, the petitioner was not entitled to the benefit of the notification as the notification does not cover the goods which have been classified under Tariff Heading 2909.43. 5. Subsequent to the order of this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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. 7. In the light of the ab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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