2017 (1) TMI 343

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... glycol is classifiable under Heading 29.09. We find that the heading mentioned in entry No. 8 under N/N. 39/90-Cus. is 29.05. In these circumstances, if the view taken by Revenue is accepted, the entry No. 8 itself will become redundant. The facts that the Heading 29.05 was replaced by Chapter 29 vide Notification No. 144/91-Cus., points to the fact that there was an error, which was corrected on .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of duty 8 29.05 Ethyl glycol, butyl glycol 50% ad valorem + Rs. 5 per kg. Vide Notification No. 144/91, the column 2 of the said entry 8 was amended and sub-heading No. 29.05 was replaced by Chapter 29. The benefit of Notification No. 39/90-Cus. was denied to the appellant by both the lower authorities on the gr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed. 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that both the sides are not disputing that ethyl glycol is classifiable under Heading 29.09. We find that the heading mentioned in entry No. 8 under Notification No. 39/90-Cus. is 29.05. In these circumstances, if the view taken by Revenue is accepted, the entry No. 8 itself will become red .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X