https://www.taxtmi.com/caselaws?id=166126 Liquid paraffin was held outside Item 11A because that tariff entry applied only to products derived directly from refining crude petroleum or shale, not to goods obtained by further treatment such as reforming or blending. Classification then turned on the Item 8 specifications, namely flame height, viscosity and absence of bituminous substance. Consignments meeting the test parameters were assessed under Item 8, while consignments with flame height below 10 mm but viscosity above 100 seconds and no bituminous content did not satisfy Item 8 and were placed under Item 68. Excess duty collected on reassessment was refundable. en-us Tue, 24 May 1983 00:00:00 +0530 Tue, 26 Aug 2014 14:37:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166126 Liquid paraffin was held outside Item 11A because that tariff entry applied only to products derived directly from refining crude petroleum or shale, not to goods obtained by further treatment such as reforming or blending. Classification then turned on the Item 8 specifications, namely flame height, viscosity and absence of bituminous substance. Consignments meeting the test parameters were assessed under Item 8, while consignments with flame height below 10 mm but viscosity above 100 seconds and no bituminous content did not satisfy Item 8 and were placed under Item 68. Excess duty collected on reassessment was refundable. Case-Laws Central Excise Tue, 24 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166126