Concessional Duty Rate Denied for Ethyl Vinyl Acetate; Concession Only Applies to Ethylene Vinyl Acetate as Per Notification.

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....The goods imported are “Ethyl Vinyl Acetate”, but during the relevant time, the notification granted the concession only to Ethylene Vinyl Acetate. It is not disputed that these two goods are different - Benefit of concessional rate of duty cannot be granted - AT....