Tariff classification of low aromatic white spirit turns on Chapter 27 distillation test and residuary entry treatment.

The decisive test for classification under Chapter 27 Note 4 is whether 90% or more by volume of the product distils at 210 C under the prescribed method. The chemical test report did not satisfy that requirement for the imported low aromatic white spirit, and it also did not establish the primary condition for sub-heading 2710 12. As the goods did not match the standard for solvent 145/205, classification under Customs Tariff Item 27101239 was unsustainable. The product was therefore classifiable under the residuary Customs Tariff Item 27101990, and the consequential confiscation and adverse departmental action could not stand.

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Issues: Whether the imported low aromatic white spirit was correctly classifiable under Customs Tariff Item 27101239 or was classifiable under the residuary Customs Tariff Item 27101990, and whether the consequential confiscation and assessment action could stand.

Analysis: The decisive test under Note 4 of Chapter 27 is whether 90% or more by volume of the product distils at 210 C according to the prescribed method. The chemical test report showed an initial boiling point and final boiling point that did not satisfy the chapter note requirements for "light oils and preparations". The report also did not establish the primary condition required for classification under sub-heading 2710 12. On the comparative parameters, the goods did not match the standard for solvent 145/205, and the revenue's reliance on that classification was therefore unsustainable. Once classification under 27101239 failed, the goods fell to be classified under the residuary entry.

Conclusion: The goods were not classifiable under Customs Tariff Item 27101239 and were classifiable under Customs Tariff Item 27101990; the objection to confiscation and the adverse departmental action consequently could not be sustained.

Final Conclusion: The appeal succeeded and the assessee retained the benefit of the declared residuary classification.

Ratio Decidendi: For classification under sub-heading 2710 12, the prescribed distillation condition in Chapter Note 4 must be affirmatively satisfied by the test report; absent such proof, the goods cannot be brought under the specific tariff item and must be classified under the appropriate residuary entry.

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