https://www.taxtmi.com/caselaws?id=221474 Hexane products obtained by fractionation were held classifiable under Heading 2901 because the non-hexane constituents were permissible impurities arising from the manufacturing process, and the goods retained the essential character of hexane. The competing Heading 2710 entry for special boiling point spirits was rejected since there was no evidence of deliberate addition of components to make the goods suitable for a special use. On limitation and consequences, the complex classification dispute, supporting technical material, prior contrary tribunal views, and the bona fide claim meant the extended period, confiscation and penalties were not sustainable. The appeal succeeded and the impugned order was set aside. en-us Wed, 11 Jan 2012 00:00:00 +0530 Wed, 13 Mar 2013 11:18:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221474 Hexane products obtained by fractionation were held classifiable under Heading 2901 because the non-hexane constituents were permissible impurities arising from the manufacturing process, and the goods retained the essential character of hexane. The competing Heading 2710 entry for special boiling point spirits was rejected since there was no evidence of deliberate addition of components to make the goods suitable for a special use. On limitation and consequences, the complex classification dispute, supporting technical material, prior contrary tribunal views, and the bona fide claim meant the extended period, confiscation and penalties were not sustainable. The appeal succeeded and the impugned order was set aside. Case-Laws Customs Wed, 11 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221474