https://www.taxtmi.com/caselaws?id=337263 Ethyl glycol was held eligible for concessional customs duty under Notification No. 39/90-Cus. even though the notification mentioned Heading 29.05, while the goods were classified under Heading 29.09. The notification specifically named ethyl glycol, and the heading reference was treated as an apparent drafting error because the entry would otherwise be rendered redundant. The later amendment substituting Chapter 29 for Heading 29.05 supported that view and confirmed the earlier mistake. The exemption could not be denied on the basis of the incorrect heading reference, and the benefit of the notification was allowed. en-us Fri, 22 Jul 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:37:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337263 Ethyl glycol was held eligible for concessional customs duty under Notification No. 39/90-Cus. even though the notification mentioned Heading 29.05, while the goods were classified under Heading 29.09. The notification specifically named ethyl glycol, and the heading reference was treated as an apparent drafting error because the entry would otherwise be rendered redundant. The later amendment substituting Chapter 29 for Heading 29.05 supported that view and confirmed the earlier mistake. The exemption could not be denied on the basis of the incorrect heading reference, and the benefit of the notification was allowed. Case-Laws Customs Fri, 22 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337263