https://www.taxtmi.com/caselaws?id=73813 Paraffinic oils suitable for use as rubber plasticizers were treated as covered by the specific import licence description, because the latest chemist's opinion and the manufacturer's literature supported that technical characterisation. Reading Appendix 5 and Appendix 9 harmoniously, the specific policy entry for paraffinic oils was held not to be displaced by the general White Oil description, so paragraph 240(a) did not defeat licence coverage. The import was therefore accepted as within the licences, and the contrary order was set aside, while tariff classification and rate of duty were left undecided. en-us Tue, 09 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73813 Paraffinic oils suitable for use as rubber plasticizers were treated as covered by the specific import licence description, because the latest chemist's opinion and the manufacturer's literature supported that technical characterisation. Reading Appendix 5 and Appendix 9 harmoniously, the specific policy entry for paraffinic oils was held not to be displaced by the general White Oil description, so paragraph 240(a) did not defeat licence coverage. The import was therefore accepted as within the licences, and the contrary order was set aside, while tariff classification and rate of duty were left undecided. Case-Laws Central Excise Tue, 09 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73813