TMI Blog1992 (9) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the exemption under Notification 40/89-Cus., dated 1-3-1989 read with Notification No. 223/89-Cus., dated 14-6-1989. The Notification 40/89 exempted amino acid L-Lysine DL Methionine and Methionine hydroxy analog falling under Chapter 29 from that portion of duty in excess of 25% ad valorem and the whole of additional duty of customs. Notification 223/89 was issued for amending the earlier Notification and for the words amino acids L-Lysine D L Methionine appearing in Notification 40/89 was substituted by the words L-Lysine, L Lysine Mono Hydrochloride, DL Methionine and Methionine hydroxy analog . The Department s case was that the Bill of Entry for the goods was filed in the Customs House on 4-4-1989 and the final Entry Inward t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of 16-8-1989 had an explanatory note which stated This Notification has the effect of including two more chemicals in the Notification 40/89 Customs dated 1-3-1989 which prescribed concessional duty for specific chemical imported for manufacture of Poultry Feeds . He came to conclusion that L-Lysine and L-Lysine Mono Hydrochloride are not one and the same and that Notification 40/89 did not grant exemption to this item prior to amendment. He also gave a further finding that the importer is not a manufacturer of Poultry Feed as they are manufacturers of only Agricultural Chemicals, insecticides pesticides and that Poultry Feed is not such a chemical. Hence, he concluded that the import is not related to the purpose of the exemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ibility to Exemption for the imported goods for which he relied upon the case law in the case of Collector of Central Excise Customs v. General Pharmaceuticals Pvt. Ltd., Pune - 1986 (26) E.L.T. 1050 (Trib.). 5. The submissions by both the parties, herein, have been carefully considered. The Entry Inwards for the Vesssel carrying the goods in this case was granted on 5-5-1989. Therefore Notification 40/89, in its unamended form, was applicable to the goods because the amendment to include L-Lysine Mono Hydrochloride was issued subsequently on 16-8-1989. As for the plea of the appellants that the amendment was only clarificatory, it is observed that there was also an Explanatory Note to the amendment given by the authority issuing the Ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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