https://www.taxtmi.com/caselaws?id=439440 The decisive test for classification under Chapter 27 Note 4 is whether 90% or more by volume of the product distils at 210 C under the prescribed method. The chemical test report did not satisfy that requirement for the imported low aromatic white spirit, and it also did not establish the primary condition for sub-heading 2710 12. As the goods did not match the standard for solvent 145/205, classification under Customs Tariff Item 27101239 was unsustainable. The product was therefore classifiable under the residuary Customs Tariff Item 27101990, and the consequential confiscation and adverse departmental action could not stand. en-us Thu, 22 Jun 2023 00:00:00 +0530 Sat, 24 Jun 2023 08:47:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439440 The decisive test for classification under Chapter 27 Note 4 is whether 90% or more by volume of the product distils at 210 C under the prescribed method. The chemical test report did not satisfy that requirement for the imported low aromatic white spirit, and it also did not establish the primary condition for sub-heading 2710 12. As the goods did not match the standard for solvent 145/205, classification under Customs Tariff Item 27101239 was unsustainable. The product was therefore classifiable under the residuary Customs Tariff Item 27101990, and the consequential confiscation and adverse departmental action could not stand. Case-Laws Customs Thu, 22 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439440