https://www.taxtmi.com/caselaws?id=202585 Exemption under Notification No. 75/84-C.E. was denied for Driploene-C because it did not fall within the notified entry. Classification of Cyclo Hydro Carbons such as BTX and BUR could not support differential duty without chemical testing and a fresh determination based on test results. Benzene and Toluene were classifiable under Headings 2707.10 and 2707.20 on the basis of chemical analysis showing that the 96% purity criterion was not met, and the assessee's failure to seek retest left the report unrebutted. For the relevant period, provisional assessment was established only for January and February 1993, so differential duty was confined to that limited period and no penalty was imposed. en-us Fri, 21 May 2010 00:00:00 +0530 Tue, 05 Apr 2011 18:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202585 Exemption under Notification No. 75/84-C.E. was denied for Driploene-C because it did not fall within the notified entry. Classification of Cyclo Hydro Carbons such as BTX and BUR could not support differential duty without chemical testing and a fresh determination based on test results. Benzene and Toluene were classifiable under Headings 2707.10 and 2707.20 on the basis of chemical analysis showing that the 96% purity criterion was not met, and the assessee's failure to seek retest left the report unrebutted. For the relevant period, provisional assessment was established only for January and February 1993, so differential duty was confined to that limited period and no penalty was imposed. Case-Laws Central Excise Fri, 21 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202585