https://www.taxtmi.com/caselaws?id=753486 Thiram (Tri Methyl Thiram Di Sulphide) was held classifiable under CTH 3808 9230 as a specifically named fungicide, not under CTH 3812 1000 as a prepared rubber accelerator, because the imported product was a single chemical compound rather than a mixture and the broader heading was intended for prepared accelerators. The certificate of origin could not determine tariff classification. Anti-dumping duty under Notification No. 133/2008-Customs did not apply because the notification covered Tetra Methyl Thiuram Disulfide / Accelerator TMTD / Thiuram C, and the imported goods did not precisely match that notified description. The revenue's classification was therefore unsustainable and the duty demand could not be maintained. en-us Mon, 03 Jun 2024 00:00:00 +0530 Tue, 04 Jun 2024 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753486 Thiram (Tri Methyl Thiram Di Sulphide) was held classifiable under CTH 3808 9230 as a specifically named fungicide, not under CTH 3812 1000 as a prepared rubber accelerator, because the imported product was a single chemical compound rather than a mixture and the broader heading was intended for prepared accelerators. The certificate of origin could not determine tariff classification. Anti-dumping duty under Notification No. 133/2008-Customs did not apply because the notification covered Tetra Methyl Thiuram Disulfide / Accelerator TMTD / Thiuram C, and the imported goods did not precisely match that notified description. The revenue's classification was therefore unsustainable and the duty demand could not be maintained. Case-Laws Customs Mon, 03 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753486