2017 (1) TMI 343

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....AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - The appellant, M/s. Franco-Indian Pharmaceuticals Pvt. Ltd., imported Ethyl Glycol and classified the same under sub-heading 2909.49 and claimed benefit of Notification No. 39/90-Cus., dated 20-3-1990. Sr. No. 8 of Notification No. 39/90-Cus. read as follows :- Sr. No. Chapter or Heading No. or sub-heading Description ....

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....ifically covered by name in the said notification, the benefit cannot be denied because the notification mentions wrong heading. He further pointed out that while Notification No. 144/91 came into effect, the said Heading 29.05 has been replaced by Chapter 29. He further argued that entry would become redundant if the view taken by the Revenue is accepted. 3. Learned AR relied on the impug....