https://www.taxtmi.com/caselaws?id=102980 The case involved the classification of imported heptene/nonene and the applicability of Customs Notification 158/76. The Central Board of Excise and Customs classified heptene/nonene as "Raw Naphtha" and "ATF." The Commissioner (Appeals) allowed the benefit of the notification, interpreting the word "and" as "or." The Commissioner held that the demand for customs duty was time-barred. The majority decision expanded the notification's scope to include petrochemicals other than fertilizers. The final order set aside the previous finding and remanded the case to verify compliance with procedural conditions. en-us Fri, 23 Nov 2001 00:00:00 +0530 Fri, 17 Feb 2012 12:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102980 The case involved the classification of imported heptene/nonene and the applicability of Customs Notification 158/76. The Central Board of Excise and Customs classified heptene/nonene as "Raw Naphtha" and "ATF." The Commissioner (Appeals) allowed the benefit of the notification, interpreting the word "and" as "or." The Commissioner held that the demand for customs duty was time-barred. The majority decision expanded the notification's scope to include petrochemicals other than fertilizers. The final order set aside the previous finding and remanded the case to verify compliance with procedural conditions. Case-Laws Customs Fri, 23 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102980