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    <title>1987 (12) TMI 285 - CEGAT, NEW DELHI</title>
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    <description>The tribunal concluded that the classification of Crystex 20 (insoluble sulphur) for customs purposes under Chapter 25, heading 25.01/32(10) was appropriate. The treatment with oil did not alter the essential character of the product, which remained insoluble sulphur. Therefore, the appeals were dismissed, and the goods were classified under Chapter 25, making them eligible for relevant customs exemptions.</description>
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    <pubDate>Fri, 18 Dec 1987 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=74876</link>
      <description>The tribunal concluded that the classification of Crystex 20 (insoluble sulphur) for customs purposes under Chapter 25, heading 25.01/32(10) was appropriate. The treatment with oil did not alter the essential character of the product, which remained insoluble sulphur. Therefore, the appeals were dismissed, and the goods were classified under Chapter 25, making them eligible for relevant customs exemptions.</description>
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