https://www.taxtmi.com/caselaws?id=95215 Imported goods containing mineral hydrocarbon oil with additives and other constituents were not classifiable as plain oil under heading 27.10 because the test report alone did not determine tariff classification. Their description, composition and intended use showed that they were preparations not elsewhere specified, falling instead under heading 3811.00 as prepared additives. The goods were therefore correctly classified under heading 3811.00 and not under heading 27.10. en-us Fri, 27 Oct 2000 00:00:00 +0530 Thu, 08 Dec 2011 16:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95215 Imported goods containing mineral hydrocarbon oil with additives and other constituents were not classifiable as plain oil under heading 27.10 because the test report alone did not determine tariff classification. Their description, composition and intended use showed that they were preparations not elsewhere specified, falling instead under heading 3811.00 as prepared additives. The goods were therefore correctly classified under heading 3811.00 and not under heading 27.10. Case-Laws Customs Fri, 27 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95215