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        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.

        <h1>Tariff classification: processed speciality oils treated as aromatic petroleum products, therefore classifiable as similar aromatic residues.</h1> Processed speciality oils obtained by blending furfural extracts are individually identifiable rubber processing oils and thus do not remain classifiable as 'other residues of petroleum oils'; because aromatic constituents predominate under Chapter Note 2 of Chapter 27, such processed oils are appropriately classifiable under the heading for similar aromatic products, and pending assessments should be finalised on that basis.

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