Classification of Chlorinated Paraffins: solid waxes classed as artificial waxes under customs tariff; liquids classed under chemical preparations. Chlorinated paraffin waxes in solid form are to be treated as artificial or mineral modified waxes and classified under the customs tariff provision for artificial waxes following the 2010 budget change; chlorinated paraffins in liquid form are to be classified under the customs heading for certain chemical preparations, consistent with the HSN Explanatory Notes. Field formations are to be instructed to 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: solid waxes classed as artificial waxes under customs tariff; liquids classed under chemical preparations.
Chlorinated paraffin waxes in solid form are to be treated as artificial or mineral modified waxes and classified under the customs tariff provision for artificial waxes following the 2010 budget change; chlorinated paraffins in liquid form are to be classified under the customs heading for certain chemical preparations, consistent with the HSN Explanatory Notes. Field formations are to be instructed to apply these classifications.
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