Circular No. 5/2004
21st January, 2004
Government of India
Ministry of Finance
(Department of Revenue)
Tax Research Unit
Subject: Correction of error in the spelling of a drug under notification No.21/2002-Customs dated 1-3-2002.
I am directed to refer to the notification No. 24/2004-Customs which amends notification No. 21/2002-Customs dated the 1st March, 2004. The effect of the notification is to correct the spelling in the name of the drug at S.No.28 of List 3 of the said notification from “Dispyramide Phosphate” to “Disopyramide Phosphate”.
2. It may be mentioned that the amending notification does not in any way alter the scope of the existing notification and is only in the nature of correction of spelling. The benefit of conecessional rate of duties as applicable, may not be denied on this account and pending cases, if any, may be disposed off accordingly.