1986 (1) TMI 119

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....suppliers for the purchase of Liliar Alkyl Benzene. The actual users of the products are required to register their requirements with the State Trading Corporation and when the vessels carrying the items are about to arrive, the Corporation gives information to the actual users requiring to complete the formalities and dear the material. The petitioners accordingly registered their requirement with the State Trading Corporation for the period April 1983 to March 1984. On April 4, 1984 the Corporation informed the petitioners of the arrival of the vessel and allotment of certain quantity of Linear Alkyl Benzene to the petitioners. 2. In exercise of the powers conferred under sub-section (1) of Section 25 of the Customs Act, 1962 the Centr....

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.... to the benefit of exemption notification and insisted on payment of 100% duty on a wrong assumption that Linear Alkyl Benzene is not different from Dodecyl Benzene. Shri Andhyarujina, learned counsel appearing on behalf of the petitioners, submitted that the perusal of the relevant import policy, trade usage, chemical characteristics and commercial meaning would establish beyond any doubt that the two products are separate, The learned counsel urged that the Notification dated March 1, 1983 specifically prescribes that the advantage of the notification would not be available for import of DodecyI Benzene only. The submission of the learned counsel is correct and deserves acceptance. Item 24 in Appendix 8 of the relevant Import policy reads....