https://www.taxtmi.com/caselaws?id=166195 Imported white petroleum jelly of U.S.P. grade was held distinct from grease and therefore not classifiable under Item 11A for countervailing duty. The Tribunal accepted that the goods fell under Item 68, which at the relevant time attracted no countervailing duty, and rejected the argument that a Drugs Controller licence or actual pharmaceutical use was necessary for that classification. It also held that the appellants, who had paid the import duty and were directly affected by the assessment and refund rejection, had locus standi as persons aggrieved to pursue the proceedings. The countervailing duty was therefore unsustainable and was directed to be refunded. en-us Wed, 22 Jun 1983 00:00:00 +0530 Thu, 28 Aug 2014 14:59:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166195 Imported white petroleum jelly of U.S.P. grade was held distinct from grease and therefore not classifiable under Item 11A for countervailing duty. The Tribunal accepted that the goods fell under Item 68, which at the relevant time attracted no countervailing duty, and rejected the argument that a Drugs Controller licence or actual pharmaceutical use was necessary for that classification. It also held that the appellants, who had paid the import duty and were directly affected by the assessment and refund rejection, had locus standi as persons aggrieved to pursue the proceedings. The countervailing duty was therefore unsustainable and was directed to be refunded. Case-Laws Customs Wed, 22 Jun 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166195