Typographical error in tariff heading cannot defeat customs exemption where goods are clearly identified by description.

A typographical error in the tariff heading of an exemption notification cannot defeat concessional customs duty where the exempting portion clearly identifies the goods by description and the goods otherwise fall within the intended entry. The Bombay High Court noted that the notification named ethyl/butyl glycol, while the incorrect tariff reference was treated as a clerical mistake. A chemical laboratory affidavit supported that the goods corresponded to ethylene glycol monoethyl ether and ethylene glycol monobutyl ether under the relevant tariff heading. The petitioner was therefore entitled to the concessional duty benefit and clearance on the interim concessional basis was sustained.

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Issues: Whether a typographical mistake in the tariff heading mentioned in the exemption notification could be relied upon to deny the petitioner the concessional customs duty benefit for ethyl/butyl glycol.

Analysis: The notification specified the goods by name in the exempting portion, while the tariff heading shown against them contained an apparent error. The chemical laboratory affidavit confirmed that ethyl/butyl glycol corresponded to ethylene glycol monoethyl ether and ethylene glycol monobutyl ether, both falling under the tariff heading identified by the petitioner. On that basis, the incorrect reference to Tariff Heading 29.05 was treated as a clerical or typographical mistake, and the exemption could not be refused merely because of that misdescription.

Conclusion: The petitioner was entitled to the concessional duty benefit, and the incorrect tariff heading did not defeat the exemption.

Final Conclusion: The writ petition succeeded and the petitioner was held entitled to clear the goods on the concessional duty basis already granted by the interim order.

Ratio Decidendi: An exemption benefit cannot be denied where the notification unmistakably identifies the goods by description and the tariff heading contains only a typographical error, provided the goods otherwise fall within the intended exempted entry.

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