TMI Blog1999 (7) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : J.H. Joglekar, Member (T)]. The applicants imported Geranium ART 2401". The classification claimed was under sub-heading 3302.10 of the CETA. The benefit of Notification Nos. 136/86-Cus. was claimed for the Customs duty and of No. 220/86-C.E. was claimed for the CVD. Benefit was denied by the Assistant Commissioner. The applicants approached the High Court. The High Court directe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tances. 3. We have heard Shri Ramteke, the ld. JDR for the Revenue and have seen the citations. 4. The classification claimed by the importers covers the goods used for food or drug industries. The concession in the Notification for Cosmetic and Toilet Preparation cannot apply to the goods. Prima facie we find that the importers have not made a strong case for the benefit of Notification under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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