https://www.taxtmi.com/caselaws?id=76305 For import-policy classification, Exxsol Hexane RD was held to fall under Chapter 29 of the Customs Tariff, not Chapter 27, because the DGFT had clarified that Hexane was covered in Chapter 29 of the ITC(HS) classification. The tribunal treated that clarification as controlling for the import-policy issue. It also held that Customs could not disregard the DGFT's clarification, since the Export and Import Policy makes DGFT the final authority on doubts about interpretation or classification and its decision binding. The assessees succeeded and the departmental appeals failed. en-us Fri, 19 Jun 2009 00:00:00 +0530 Sat, 19 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76305 For import-policy classification, Exxsol Hexane RD was held to fall under Chapter 29 of the Customs Tariff, not Chapter 27, because the DGFT had clarified that Hexane was covered in Chapter 29 of the ITC(HS) classification. The tribunal treated that clarification as controlling for the import-policy issue. It also held that Customs could not disregard the DGFT's clarification, since the Export and Import Policy makes DGFT the final authority on doubts about interpretation or classification and its decision binding. The assessees succeeded and the departmental appeals failed. Case-Laws Customs Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76305