https://www.taxtmi.com/caselaws?id=95772 Tariff classification of alpha pinene 85% turned on whether commercially pure terpenic hydrocarbons were excluded from Chapter 38 and restored to Chapter 29; on the technical and commercial material, the product was treated as commercially pure alpha pinene and classified under heading 2902.19. For valuation, the higher assessable value could not be sustained on the existing material because rejection of invoice value required reliable contemporaneous evidence of comparable imports of similar quantity and grade; the valuation issue was remanded for fresh consideration after hearing the importers and examining the evidence. en-us Fri, 17 Nov 2000 00:00:00 +0530 Wed, 14 Dec 2011 18:26:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95772 Tariff classification of alpha pinene 85% turned on whether commercially pure terpenic hydrocarbons were excluded from Chapter 38 and restored to Chapter 29; on the technical and commercial material, the product was treated as commercially pure alpha pinene and classified under heading 2902.19. For valuation, the higher assessable value could not be sustained on the existing material because rejection of invoice value required reliable contemporaneous evidence of comparable imports of similar quantity and grade; the valuation issue was remanded for fresh consideration after hearing the importers and examining the evidence. Case-Laws Customs Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95772