Concessional customs duty for named goods under the notification upheld for Maduramycin Ammonium imports.

Imported Maduramycin Ammonium 1% was held to qualify for concessional customs duty under Notification No. 20/99-Cus because it fell within the goods specifically named in List 1. The product was classified under Chapter 23, was intended for animal feed use, and the manufacturer's declaration supported its description as Maduramycin Ammonium 1% with carrier only. The record also showed that an identical benefit had been granted under the successor notification for similar imports, and the Revenue did not dispute the material facts. On that basis, the concessional exemption was available and the duty demand was unsustainable.

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Issues: Whether the imported goods, namely Maduramycin Ammonium 1%, were entitled to concessional customs duty under Notification No. 20/99-Cus as goods falling within the relevant description in the notified List 1.

Analysis: The classification of the goods under Chapter 23 of the Customs Tariff was not in dispute, and the goods were meant for use in animal feed. The relevant notification covered veterinary drugs and other goods specified in List 1, in which Maduramycin Ammonium was expressly named. The record also showed that an identical benefit had later been granted under the successor notification for similar imports, and the manufacturer's declaration supported the assessee's description of the product as Maduramycin Ammonium 1% with carrier only. The Revenue did not dispute these factual assertions.

Conclusion: The assessee was entitled to the concessional benefit under the notification, and the demand was unsustainable.

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