1986 (1) TMI 119

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..... of detergent washing powder and Acid Slurry. The raw material required for manufacture of detergent washing powder includes. 'Linear Alkyl Benzene' and 'Dodecyl Benzene'. Both these products are canalised through State Trading Corporation, The State Trading Corporation enters into various contracts with foreign suppliers for the purchase of Liliar Alkyl Benzene. The actual users of the products a .....

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..... orted into India from so much of the payment of duty of customs leviable thereon which is specified in the First Schedule, as is in excess of the amount calculated at the rate specified in Column (3) of the Table. The relevant entry in the exemption notification reads as under: TABLE Sr. No. Heading No. or Sub-heading No. of Heading No. in the First Schedule to the Customs Tariff Act, 1975. Ra .....

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..... valorem. The petitioners complain that the respondents took an erroneous stand that the import of Linear Alkyl Benzene would not be entitled to the benefit of exemption notification and insisted on payment of 100% duty on a wrong assumption that Linear Alkyl Benzene is not different from Dodecyl Benzene. Shri Andhyarujina, learned counsel appearing on behalf of the petitioners, submitted that the .....

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..... B. 20.7 of Appendix 17. Shri Andhyarujina submits that apart from the overwhelming evidence to indicate that the two products are not the same, that fact has already been recognised by the Government of India by publishing Notification dated June 12, 1984 clarifying that the two products are different. This notification prescribes that the explanation set out below shall be inserted in the origina .....

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..... submission is only required to be stated to be rejected. The explanation was included in the original exemption notification with a view to clarify the position which was known to everyone before hand. The advantage of the exemption notification could not be denied to the petitioners. In my judgment, the action of the respondents in denying the benefit of the exemption notification was wholly uns .....

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