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    <title>1996 (10) TMI 91 - Supreme Court</title>
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    <description>Tariff classification of imported antimony oxide turned on its commercial grade under the Import Control Policy. Because the policy recognised painter grade and non-painter grade, and the invoice showed the goods as non-painter grade, the goods fell within Entry 28 for chemicals not otherwise specified rather than Entry 30 for paints, colours and painter&#039;s material. The classification therefore followed the grade stated in the invoice and the governing import policy, and the customs authorities&#039; classification under Entry 30 was set aside.</description>
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      <description>Tariff classification of imported antimony oxide turned on its commercial grade under the Import Control Policy. Because the policy recognised painter grade and non-painter grade, and the invoice showed the goods as non-painter grade, the goods fell within Entry 28 for chemicals not otherwise specified rather than Entry 30 for paints, colours and painter&#039;s material. The classification therefore followed the grade stated in the invoice and the governing import policy, and the customs authorities&#039; classification under Entry 30 was set aside.</description>
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