https://www.taxtmi.com/caselaws?id=395719 Imported squalene was held classifiable under Heading 1504 as fats and oils of fish or marine mammals, because the chapter notes, technical literature, and CIFT and Customs Laboratory reports showed marine origin and fish oil characteristics; the residual claim under Heading 2901 as an acyclic hydrocarbon was rejected because Chapter 29 covers separately chemically defined organic compounds and excludes goods falling within Heading 1504. The penalty was treated separately from the classification dispute and was set aside, leaving the assessee relief only on that aspect. en-us Wed, 03 Jun 2020 00:00:00 +0530 Wed, 10 Feb 2021 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395719 Imported squalene was held classifiable under Heading 1504 as fats and oils of fish or marine mammals, because the chapter notes, technical literature, and CIFT and Customs Laboratory reports showed marine origin and fish oil characteristics; the residual claim under Heading 2901 as an acyclic hydrocarbon was rejected because Chapter 29 covers separately chemically defined organic compounds and excludes goods falling within Heading 1504. The penalty was treated separately from the classification dispute and was set aside, leaving the assessee relief only on that aspect. Case-Laws Customs Wed, 03 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395719