https://www.taxtmi.com/caselaws?id=772821 Rubber Process Oil classification depended on Chapter Note 2 to Chapter 27, the General Rules for Interpretation, and whether aromatic constituents exceeded non-aromatic constituents by weight. Goods meeting that test fell under CTI 2707 9900; where non-aromatic constituents predominated or aromatics were below 50%, CTI 2713 9000 applied. The Tribunal found the adjudication had not adequately considered favourable test reports, so the disputed classification was not fully sustainable. It also held that a mere classification dispute did not justify the extended period, as wilful misstatement or suppression was not established; confiscation, redemption fine and penalty therefore could not stand. For provisionally assessed bills of entry, reassessment was not sustainable beyond amounts already paid and appropriated. en-us Fri, 06 Jun 2025 00:00:00 +0530 Fri, 13 Jun 2025 14:16:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772821 Rubber Process Oil classification depended on Chapter Note 2 to Chapter 27, the General Rules for Interpretation, and whether aromatic constituents exceeded non-aromatic constituents by weight. Goods meeting that test fell under CTI 2707 9900; where non-aromatic constituents predominated or aromatics were below 50%, CTI 2713 9000 applied. The Tribunal found the adjudication had not adequately considered favourable test reports, so the disputed classification was not fully sustainable. It also held that a mere classification dispute did not justify the extended period, as wilful misstatement or suppression was not established; confiscation, redemption fine and penalty therefore could not stand. For provisionally assessed bills of entry, reassessment was not sustainable beyond amounts already paid and appropriated. Case-Laws Customs Fri, 06 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772821