https://www.taxtmi.com/caselaws?id=89077 Heavy Normal Paraffin was considered distinct from kerosene and aviation turbine fuel, so its classification turned on whether it belonged in Heading 2710.29 or the residuary Heading 2710.99. The earlier view under the old tariff was treated as persuasive only, because a changed tariff regime required independent construction of the new entries. On that basis, the Bench considered that the prior classification reasoning could be departed from where the product and tariff context justified a different approach, and the matter was referred to the President for constitution of a Larger Bench to decide the correct heading. en-us Mon, 01 Jun 1998 00:00:00 +0530 Fri, 23 Sep 2011 12:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89077 Heavy Normal Paraffin was considered distinct from kerosene and aviation turbine fuel, so its classification turned on whether it belonged in Heading 2710.29 or the residuary Heading 2710.99. The earlier view under the old tariff was treated as persuasive only, because a changed tariff regime required independent construction of the new entries. On that basis, the Bench considered that the prior classification reasoning could be departed from where the product and tariff context justified a different approach, and the matter was referred to the President for constitution of a Larger Bench to decide the correct heading. Case-Laws Central Excise Mon, 01 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89077