Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Circulars
of of All Circulars
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Naphthalene Classification Update: High Purity Under CET Heading 29.02, Lower Purity Under 27.07 Based on HSN Notes.</h1> The circular addresses the classification of Naphthalene under the Central Excise Tariff (CET). It clarifies that Naphthalene with a crystallizing point of 79.4^0C or higher should be classified under heading 29.02 of the CET, while Naphthalene of lower purity should fall under heading 27.07. This distinction is based on the Harmonized System of Nomenclature (HSN) Explanatory notes. The circular instructs that this classification guideline be communicated to relevant field formations and trade interests, and that all pending assessments be finalized accordingly.
TaxTMI 
TaxTMI 
