https://www.taxtmi.com/caselaws?id=87325 The Tribunal interpreted Notification 252/90 to include refined glycerine under Tariff Heading 1520.90 for the concessional duty rate, despite the initial classification error by the appellant under 1520.10. The decision emphasizes the importance of precise classification of goods for availing benefits under specific notifications and the significance of residual entries like 1520.90 in ensuring coverage under exemptions. The impugned order was set aside, and the appeal was allowed with consequential benefits, subject to the provisions of Section 11B of the Central Excise Act as amended. en-us Tue, 21 Oct 1997 00:00:00 +0530 Mon, 05 Sep 2011 12:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87325 The Tribunal interpreted Notification 252/90 to include refined glycerine under Tariff Heading 1520.90 for the concessional duty rate, despite the initial classification error by the appellant under 1520.10. The decision emphasizes the importance of precise classification of goods for availing benefits under specific notifications and the significance of residual entries like 1520.90 in ensuring coverage under exemptions. The impugned order was set aside, and the appeal was allowed with consequential benefits, subject to the provisions of Section 11B of the Central Excise Act as amended. Case-Laws Customs Tue, 21 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87325