TMI Blog2009 (9) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... theless 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id 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 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 b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viable 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 Court, the respondents had filed an affidavit of Mr. D. Mohankumar, Joint Director, Chemical Laboratory, New Custom House. In para 2 of the said affidavit, it has been set out that Ethyl/Butyl Glycol are chemically Ethylene Glycol Monoethyl Ether and Ethylene Glycol Monobutyl Ether respectively. Both the items contain ether and alcohol functi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
