1997 (10) TMI 135

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....he Respondent. [Order per : K. Sankararaman, Member (T)]. - The appellant imported a consignment of refined glycerine TG 99% minimum from Bangladesh and claimed the benefit of exemption Notification 252/90 fixing the concessional rate of duty of 45% on goods falling under 1520.10 and 1520.90. The former sub-heading as applicable to the Notification covered only crude glycerine. The Departmen....

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....them for classification under 1520.10 was held to be not correct and that sub-heading covered only crude glycerine. In this connection she referred to the wording in the relevant entry in the Tariff which reads glycerol (glycerine) crude; glycerol waters and glycerol lyes. It was their understanding that this sub-heading in so far it related to glycerol covered glycerol or glycerine of all grades ....

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....hich covers glycerol whether pure or not and claimed the benefit of exemption Notification in question and paid concessional rate of duty of 45%. Subsequently, the Department has found that the relevant entry in the Notification viz. Sl. No. 12 thereof, while mentioning the sub-heading 1520.10 restricted the benefit to only glycerine, crude. It is possible to agree with the argument that this entr....

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....ing under that heading but not covered under sub-heading 1520.10 would be covered by sub-heading 1520.90. In other words, pure or refined glycerine, not being glycerine falling under 1520.10, will fall under 1520.90 and since the latter Heading 1520.90 is covered in the Notification, the benefit of exemption will be available to refined glycerine. Hence notwithstanding the mistake on the part of t....