9911796707
|
Home
Issues:
Interpretation of Notification 252/90 for concessional rate of duty on imported goods. Classification of imported refined glycerine under Tariff Heading 1520.10 and 1520.90. Analysis: The appellant imported refined glycerine from Bangladesh and claimed the benefit of exemption under Notification 252/90 for a concessional duty rate of 45%. The Department issued a demand for differential duty, contending that the benefit was not applicable to refined glycerine under Tariff Heading 1520.10. The appellant argued that the Notification covered goods under both 1520.10 and 1520.90, including refined glycerine. The Tribunal noted that while the Notification specified only crude glycerine under 1520.10, it also included "other, including synthetic glycerol" under 1520.90. As refined glycerine fell under 1520.90, which was covered by the Notification, the benefit of exemption applied. Therefore, despite the appellant's initial misclassification under 1520.10, they were entitled to the exemption for refined glycerine. The impugned order was set aside, and the appeal was allowed with consequential benefits, subject to the provisions of Section 11B of the Central Excise Act as amended. In conclusion, the Tribunal interpreted Notification 252/90 to include refined glycerine under Tariff Heading 1520.90 for the concessional duty rate, despite the initial classification error by the appellant under 1520.10. The decision highlights the importance of precise classification of goods for availing benefits under specific notifications and the significance of residual entries like 1520.90 in ensuring coverage under exemptions.
|
