https://www.taxtmi.com/caselaws?id=94327 Goods described as Avomax, Avotex and Rolling Oil-55 were held classifiable under Tariff Item 2710.29, not 2710.99, because chemical examination showed them to be colourless hydrocarbon oils meeting the specifications for petroleum oils in Chapter 27, including the relevant flash point, smoke point and boiling point parameters. Once the products satisfied the tariff description, classification had to follow the heading terms and applicable specifications. Their industrial speciality or actual end use could not override the tariff entry, and end use was treated as irrelevant to classification. en-us Tue, 09 Jan 1996 00:00:00 +0530 Mon, 21 Nov 2011 16:32:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94327 Goods described as Avomax, Avotex and Rolling Oil-55 were held classifiable under Tariff Item 2710.29, not 2710.99, because chemical examination showed them to be colourless hydrocarbon oils meeting the specifications for petroleum oils in Chapter 27, including the relevant flash point, smoke point and boiling point parameters. Once the products satisfied the tariff description, classification had to follow the heading terms and applicable specifications. Their industrial speciality or actual end use could not override the tariff entry, and end use was treated as irrelevant to classification. Case-Laws Central Excise Tue, 09 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94327