2002 (3) TMI 77

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..... n 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. (2) As per the genera .....

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..... 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) Letter dated 23-4-98 of Rajasthan Dyes Chemicals. (iv) Letter dated 28-4-98 of Dyekem India, Udaipur etc. 5.Personal Hearing was held on 17-10-01. Shri Sushil K. Dugar appeared and reiterated the written submissions. 6.Govt. has carefully considered the written and oral submissions made by M/s. Jaydee Agrochemical Ltd. 7.This is a Show Cause Notice under Section 129DD(4) of Customs Act, 1962, which is given below : 129DD(4) : The Central Government may, of its own m .....

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..... '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 will not be covered by the description 'dye intermediate not elsewhere specified'. They therefore will not be eligible for drawback. 10.Hence, the issue to be determined is, under which Customs Tariff Heading 2:4 Dinitro Chloro Benzene is classifiable. To be more elaborate, the question is not whether 2:4 Dinitro Chloro Benzene is a dye-intermediate or not, but whether it is a dye-intermediate falling within Customs Tariff Headings 32.04 to 32.12. 11.In the HSN explanatory Note unde .....

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