2009 (10) TMI 715

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..... rephthalic acid manufactured and cleared by the applicants is having purity of 99.8% - Held that: - The goods manufactured by the applicants is classified under Tariff Heading 2917 36 00 and having purity of 99.8% - The Flow Chart produced by the applicants in respect of their product shows the process of purification and the product in the market is known as Purified Terephthalic Acid (PTA) and t .....

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..... ssional rate of duty to pure terephthalic acid falling under Tariff Heading 2917 36 00 of the Tariff. The case of the Revenue is that the concessional rate of duty is in respect of pure, terephthalic acid and the purified terephthalic acid manufactured and cleared by the applicants is having purity of 99.8%. Hence, the same is not pure to the extent of 100%. Hence, the benefit of Notification is n .....

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