2002 (3) TMI 77

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..... the form of yellow crystalline mass". 3.The Assistant Commissioner of Customs, ICD, Jaipur vide Order-in-Original No. 4/98, dt. 21-3-98 held that drawback is inadmissible. This order was set aside by the Commissioner (A). The order passed by the Appellate Authority, prima facie appeared to be bad in law because of following reasons : (1)        The item 2:4 Dinitro Chloro Benzene on which drawback was allowed by the Commissioner is not covered under Sl. No. 32.01 of the Drawback Schedule. It has been clarified by the Board vide F. No. 600/29/97-DBK, dt. 1-4-98 that the item is a well defined organic chemical and is therefore classifiable under Chapter 29. No All Industry Rate has been fixed for the item .....

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..... intermediate it is covered under Chapter 32.01 of the Drawback Schedule. (c)        The inclusion of Dye Intermediates in Chapter 32.01 of the Drawback Schedule itself confirms that all dye intermediates are eligible for drawback claim. (d)        That their product is a Dye-Intermediate which is covered by SH 3201. (e)        In support of their contention that 2:4 Dinitro Chloro Benzene is a dye intermediate, they produced the following evidences : (i)         N. 39/97-Cus. (N.T.) (ii)        Letter dated 23-10-97 of M/s. Chemexcil (iii)   & .....

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..... e-intermediates, pigment dye stuffs and colour lakes not elsewhere specified. 9.According to General Note No. 10, scope of Drawback Schedule Sl. No. 32.01 is same as the scope of corresponding Customs Tariff Headings 32.04 to 32.12. Now, the issue to be determined is whether the impugned item 2:4 Dinitro Chloro Benzene is classifiable under customs TSH 32.04 to 32.12 or not. It is also pertinent to point out, that in the description of the goods, in column No. 3 of the above table, 'dye intermediates not elsewhere specified' only have been covered. Hence, harmonious interpretation would be, dye intermediates classifiable under customs TSH 32.04 to 32.12 will be eligible for drawback. Dye-Intermediates, not falling within 32.04 to 32.12 wi .....

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