TMI Blog2009 (9) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Government in public interest exempts the goods specified under column 3 of 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 petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Heading 29.05. According to the petitioner, the respondents are refusing the concessional duty at sr. no.8 and are seeking to clear additional duty at sr. no.8 of the same notification. 2. The petitioner filed two bills of entry for exbonding of the said goods under CWAB No.01532 and 01533 specifically for clearance of the said goods for home consumption. The respondents, however, refused to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 function groups and hence ether/alcohol finding mentioned under Customs Tariff Heading 2909. 6. We have perused ..... X X X X Extracts X X X X X X X X Extracts X X X X
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