https://www.taxtmi.com/caselaws?id=255063 Imported Qatar Low Sulphur Condensate was classified under Chapter heading 2709 because HSN notes treat natural crude petroleum oils and gas condensates as falling within that heading where only minor processes have occurred and essential character remains unchanged. The Tribunal gave weight to the import documents and surrounding commercial evidence, and found that conflicting chemical opinions did not displace that material. As no conclusive evidence showed major processing, forgery, under-valuation, or a refined product answering heading 2710, the Revenue's proposed classification under heading 2710 was rejected. en-us Thu, 18 Dec 2014 00:00:00 +0530 Thu, 01 Feb 2024 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255063 Imported Qatar Low Sulphur Condensate was classified under Chapter heading 2709 because HSN notes treat natural crude petroleum oils and gas condensates as falling within that heading where only minor processes have occurred and essential character remains unchanged. The Tribunal gave weight to the import documents and surrounding commercial evidence, and found that conflicting chemical opinions did not displace that material. As no conclusive evidence showed major processing, forgery, under-valuation, or a refined product answering heading 2710, the Revenue's proposed classification under heading 2710 was rejected. Case-Laws Customs Thu, 18 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255063