https://www.taxtmi.com/highlights?id=75163 Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - the test report dated 03.03.2016 of Customs Laboratory, Kandla provides that 90% of goods by volume get distilled at 195 degee C, i.e. below 210-degree C followed by 95% distillation at 207-degree C. - The tribunal agreed with the appellant's interpretation, following legal precedents and rejecting the department's classification. - Interpreting at in the Chapter note as “upto” the benefit was allowed by classifying the goods under Customs Tariff Heading 2710 1990. en-us Sat, 24 Feb 2024 09:27:26 +0530 Sat, 24 Feb 2024 09:27:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=75163 Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - the test report dated 03.03.2016 of Customs Laboratory, Kandla provides that 90% of goods by volume get distilled at 195 degee C, i.e. below 210-degree C followed by 95% distillation at 207-degree C. - The tribunal agreed with the appellant's interpretation, following legal precedents and rejecting the department's classification. - Interpreting at in the Chapter note as “upto” the benefit was allowed by classifying the goods under Customs Tariff Heading 2710 1990. Highlights Customs Sat, 24 Feb 2024 09:27:26 +0530 https://www.taxtmi.com/highlights?id=75163