Concessional customs duty on Ovaprim upheld despite tariff chapter omission, requiring grant of the specified concession. Concessional customs duty for Ovaprim applies even though it is classifiable under Chapter 38 which was not mentioned in the earlier notification; the Board relies on the Supreme Court principle that benefit of a notification cannot be denied to an item specifically mentioned merely because the correct chapter heading was omitted, and pending cases should be disposed of accordingly.
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Concessional customs duty on Ovaprim upheld despite tariff chapter omission, requiring grant of the specified concession.
Concessional customs duty for Ovaprim applies even though it is classifiable under Chapter 38 which was not mentioned in the earlier notification; the Board relies on the Supreme Court principle that benefit of a notification cannot be denied to an item specifically mentioned merely because the correct chapter heading was omitted, and pending cases should be disposed of accordingly.
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