2003 (11) TMI 505

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..... Appellants had cleared Mono Ethylene Glycol (hereinafter referred to as MEG) on payment of duty. The truck met with an accident on the way, certain quantity of MEG was lost and the balance on delivery was found to be off spec and rejected and sent back to the factory of origin. On receipt of such off spec MEG procedure of rectification and improvement of specification was undertaken and th .....

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..... goods of same class does not mean same goods . In the case of Indian Dyestuff Industries Ltd. - 1995 (77) E.L.T. 580 (T), the goods were found to be eligible as they remained in same heading. Therefore, Commissioner (Appeals) denial of the claim on reasons as arrived at by him are not upheld. (b) Off spec MEG and MEG are two different goods of MEG and cannot be denied the benefit of Ru .....

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