https://www.taxtmi.com/caselaws?id=415867 Dispute concerns tariff classification of imported reformate versus motor spirit; explanatory notes and tariff headings were applied to determine proper classification. The analysis emphasises that reformate is a high-aromatic petroleum distillate (around 80% aromatics), excluding it from preparations category and from motor spirit classifications which require lower aromatic content or differing composition, and that notifications and the related circular clarify tariff treatment without being overridden by annexure summaries. The operative conclusion communicated is that reformate is classifiable under the petroleum distillates heading corresponding to 2707 50 00 and not under motor spirit classifications, resulting in relief for the importer. en-us Wed, 15 Dec 2021 00:00:00 +0530 Wed, 21 Jan 2026 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415867 Dispute concerns tariff classification of imported reformate versus motor spirit; explanatory notes and tariff headings were applied to determine proper classification. The analysis emphasises that reformate is a high-aromatic petroleum distillate (around 80% aromatics), excluding it from preparations category and from motor spirit classifications which require lower aromatic content or differing composition, and that notifications and the related circular clarify tariff treatment without being overridden by annexure summaries. The operative conclusion communicated is that reformate is classifiable under the petroleum distillates heading corresponding to 2707 50 00 and not under motor spirit classifications, resulting in relief for the importer. Case-Laws Customs Wed, 15 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415867