https://www.taxtmi.com/caselaws?id=48803 Heavy Normal Paraffin was classified under Heading 2710.29 because the tariff entry using "that is to say" was treated as an exhaustive definition controlled by the specified physical characteristics. As the product was an admitted hydrocarbon oil with the required smoke point and final boiling point, it fell within the described heading even though it was not known as kerosene in common parlance. Classification therefore turned on the statutory tariff definition rather than common usage, and Heading 2710.99 was rejected. en-us Wed, 17 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:34:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48803 Heavy Normal Paraffin was classified under Heading 2710.29 because the tariff entry using "that is to say" was treated as an exhaustive definition controlled by the specified physical characteristics. As the product was an admitted hydrocarbon oil with the required smoke point and final boiling point, it fell within the described heading even though it was not known as kerosene in common parlance. Classification therefore turned on the statutory tariff definition rather than common usage, and Heading 2710.99 was rejected. Case-Laws Central Excise Wed, 17 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48803