2008 (7) TMI 262

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri B.L. Narasimhan, Advocate, for the Respondent. [Order per: Archana Wadhwa, Member (J)]. - After rejecting the Revenue's request for staying operation of the order of the Commissioner (Appeals), we proceed to decide the appeals themselves, inasmuch as a short issue is involved. 2. The respondents imported "1, 3 - Dichloro Propanol - 2", a chemical classifiable under ITC Code 29055900 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sued to them indicates that initially two licence were issued to them indicating the said item namely, '1,3 Dichloro 2 -Propanol' indicating ITC Code as 29051900. Thereafter four licences have been issued to them for the same item namely '1,3, Dichloro 2 Propano, 'under ITC Code 29055900. Obviously the Code mentioned in the initial to licences was wrong. 'The para 5.10(b) of the OIO highlights tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve admitted that the description of the goods in the licence issued by DGFT was correct but the Code heading is wrong, inasmuch as there was no amendment to the licence, the same cannot be held to be valid for the purpose of import. However, there is nothing in the grounds to show that when such typographical error is committed by the DGFT and that the respondents have applied for the rectificatio....