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    <title>2025 (2) TMI 1308 - CUSTOMS AUTHORITY FOR ADVANCE RULINGS, MUMBAI</title>
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    <description>Classification of imported industrial organic thinner under the Customs Tariff was sought as falling under CTH 3814 00 10 (organic composite solvents and thinners). The AAR held that for hydrocarbons, particularly complex mixtures, correct classification depends on both chemical composition and physical characteristics, read with the product&#039;s use. As the applicant failed to furnish complete, cogent, compatible, and consistent data or literature on composition and properties, the authority could not reach a logical conclusion on classification. Consequently, the AAR refrained from issuing an advance ruling on the classification of the goods.</description>
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      <description>Classification of imported industrial organic thinner under the Customs Tariff was sought as falling under CTH 3814 00 10 (organic composite solvents and thinners). The AAR held that for hydrocarbons, particularly complex mixtures, correct classification depends on both chemical composition and physical characteristics, read with the product&#039;s use. As the applicant failed to furnish complete, cogent, compatible, and consistent data or literature on composition and properties, the authority could not reach a logical conclusion on classification. Consequently, the AAR refrained from issuing an advance ruling on the classification of the goods.</description>
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