Classification of chlorinated paraffins: liquid forms under chemical tariff heading; wax forms under manufactured waxes tariff heading. Liquid chlorinated paraffins are classifiable under the chemical/tariff heading for chlorinated organic chemical preparations in accordance with HSN Explanatory Note (B)(9). Solid chlorinated paraffin waxes are classifiable as artificial/manufactured waxes under the tariff heading for waxes following the deletion of a prior specific subheading, and trade and field formations should apply these classifications.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of chlorinated paraffins: liquid forms under chemical tariff heading; wax forms under manufactured waxes tariff heading.
Liquid chlorinated paraffins are classifiable under the chemical/tariff heading for chlorinated organic chemical preparations in accordance with HSN Explanatory Note (B)(9). Solid chlorinated paraffin waxes are classifiable as artificial/manufactured waxes under the tariff heading for waxes following the deletion of a prior specific subheading, and trade and field formations should apply these classifications.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
