https://www.taxtmi.com/caselaws?id=183667 Classification of "Himtaj Tel" was determined by prior precedent treating "Himtaj Oil" as falling under Tariff Item 30.03. The Supreme Court followed that earlier view and held that the product is classifiable under Tariff Item 30.03, not Tariff Item 33.05. The appeals therefore failed. en-us Tue, 15 Mar 2005 00:00:00 +0530 Fri, 17 Jun 2016 15:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183667 Classification of "Himtaj Tel" was determined by prior precedent treating "Himtaj Oil" as falling under Tariff Item 30.03. The Supreme Court followed that earlier view and held that the product is classifiable under Tariff Item 30.03, not Tariff Item 33.05. The appeals therefore failed. Case-Laws Central Excise Tue, 15 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183667