https://www.taxtmi.com/caselaws?id=256297 Tariff classification under Chapter 27 turned on the supplementary note making flash point the governing criterion for lubricating oil. The imported goods were reported to have a flash point above 94 C, and the lower authorities' attempt to reclassify them as lubricating oil by relying on other considerations was found inconsistent with that note. Because the specific tariff condition controlled classification, the reclassification and consequential demand could not be sustained. The assessee's claimed classification as base oil was accepted and consequential relief followed. en-us Mon, 28 Apr 2014 00:00:00 +0530 Mon, 09 Feb 2015 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256297 Tariff classification under Chapter 27 turned on the supplementary note making flash point the governing criterion for lubricating oil. The imported goods were reported to have a flash point above 94 C, and the lower authorities' attempt to reclassify them as lubricating oil by relying on other considerations was found inconsistent with that note. Because the specific tariff condition controlled classification, the reclassification and consequential demand could not be sustained. The assessee's claimed classification as base oil was accepted and consequential relief followed. Case-Laws Customs Mon, 28 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256297