Customs tariff classification of coal tar distilled phenol (hydrated) confirmed under sub-heading 2907.11, following prior precedent.

Coal tar distilled phenol (hydrated) was classified under Customs Tariff sub-heading 2907.11 rather than 2707.60. The Tribunal followed an earlier decision that had already upheld classification of the same product under Chapter Heading 2907.11 and found no reason to depart from that view. The classification issue was therefore resolved against the assessee, with the product treated as falling within sub-heading 2907.11 of the Customs Tariff Schedule.

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Issues: Whether coal tar distilled phenol (hydrated) was classifiable under sub-heading 2707.60 or under sub-heading 2907.11 of the Customs Tariff Schedule.

Analysis: The dispute turned on the proper tariff classification of coal tar distilled phenol (hydrated). The Tribunal noted that an earlier decision had already upheld classification of the same product under Chapter Heading 2907.11 of the Customs Tariff. Following that decision, the Tribunal found no reason to take a different view in the present appeal.

Conclusion: The product was held classifiable under sub-heading 2907.11 of the Customs Tariff Schedule and not under sub-heading 2707.60, against the assessee.

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