Frozen pancreas glands outside dried-gland tariff heading; rescinded exemption notification could not support concessional customs treatment.

Frozen ox pancreas glands were held not to fall within Heading 30.01 because that heading covered dried organo-therapeutic glands or other organs, not frozen goods. On that basis, the goods remained classifiable under Heading 05.01/15 and could not claim exemption under Notification No. 64/79-Customs. The claimed concessional assessment under Notification No. 127/76-Customs also failed because that notification had already been rescinded with effect from 1-3-1979, so no benefit was available on the import date of 5-3-1979. Administrative omission could not revive a rescinded exemption or extend it beyond its terms.

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Issues: Whether frozen ox pancreas glands were classifiable under Heading 30.01 of the Customs Tariff Act, 1975 so as to qualify for exemption under Notification No. 64/79-Customs, and whether the goods remained eligible for concessional assessment under Notification No. 127/76-Customs after its rescission by Notification No. 63/79-Customs.

Analysis: Heading 30.01 covered organo-therapeutic glands or other organs dried, whether or not powdered, and the goods in question were frozen glands, not dried glands. The explanatory material relied upon did not extend the heading to frozen pancreas. On the facts, frozen glands therefore fell outside Heading 30.01 and remained classifiable under Heading 05.01/15 of the Customs Tariff Act, 1975. Since Notification No. 127/76-Customs had already been rescinded with effect from 1-3-1979, the concession under that notification was not available on 5-3-1979. Relief could not be granted on the basis of any supposed administrative omission in the notifications.

Conclusion: The goods were not entitled to classification under Heading 30.01 or to exemption under Notification No. 64/79-Customs. The claim for refund based on Notification No. 127/76-Customs also failed because that notification was no longer in force on the relevant date.

Final Conclusion: The dismissal upheld the lower authorities' view that the imported frozen pancreas glands did not qualify for the claimed concessional customs treatment.

Ratio Decidendi: A tariff exemption confined to dried glands cannot be extended to frozen glands, and once an exemption notification has been rescinded, benefits under it are unavailable on the date of importation.

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