https://www.taxtmi.com/caselaws?id=438751 Classification of imported low aromatic white spirit under CTH 27101920 depended on Note 4 of Chapter 27 and the chemical test results. The CRCL, Kolkata report did not affirmatively establish the prescribed distillation parameters, including the 90% by volume distillation requirement at 210 C, so the material on record did not support classification under CTH 27101920. On the import policy issue, the importer's licence covered a Class B petroleum product, and the alleged excess was not treated as sufficient to justify confiscation in the facts noted. The departmental appeal failed and the order under challenge was upheld. en-us Tue, 06 Jun 2023 00:00:00 +0530 Wed, 07 Jun 2023 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438751 Classification of imported low aromatic white spirit under CTH 27101920 depended on Note 4 of Chapter 27 and the chemical test results. The CRCL, Kolkata report did not affirmatively establish the prescribed distillation parameters, including the 90% by volume distillation requirement at 210 C, so the material on record did not support classification under CTH 27101920. On the import policy issue, the importer's licence covered a Class B petroleum product, and the alleged excess was not treated as sufficient to justify confiscation in the facts noted. The departmental appeal failed and the order under challenge was upheld. Case-Laws Customs Tue, 06 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438751