1980 (11) TMI 154

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..... ha. 2. They pleaded that as technically the end-product was in the nature of heavy chemical the customs house ought not to have raised any objection. In any case for complying with the ultimate end-product they were really answerable to the I.T.C. authorities and this was not the function of the Customs House. As prima facie the goods can be classified as heavy chemicals, the Customs House ough .....

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..... have been the proper course in the interest of expeditious clearance of the goods. In this view of the matter the appeal is allowed with the direction that the fine be refunded. The Customs House is at liberty to refer to the I.T.C. authorities the question of appropriate classification of end-product in the context of this particular clearance, for suitable action by that authority. - - TaxT .....

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