1999 (7) TMI 133

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....amteke, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicants imported "Geranium ART 2401". The classification claimed was under sub-heading 3302.10 of the CETA. The benefit of Notification Nos. 136/86-Cus. was claimed for the Customs duty and of No. 220/86-C.E. was claimed for the CVD. Benefit was denied by the Assistant Commissioner. The applicants approached t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the cited Notification would cover the substances. 3. We have heard Shri Ramteke, the ld. JDR for the Revenue and have seen the citations. 4. The classification claimed by the importers covers the goods used for food or drug industries. The concession in the Notification for Cosmetic and Toilet Preparation cannot apply to the goods. Prima facie we find that the importers have not m....