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Court Permits Testing of Coolants to Determine Entry Tax Applicability as Petroleum Byproduct.

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Full Text of the Document

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....Levy of entry tax on Coolants - whether or not it is a petroleum by product - Liberty is reserved to the 2nd respondent-clarifying authority to have the ‘coolant’ manufactured by the petitioner, tested, and examined in a manner known to law over the genuineness of the claim of the petitioner relating to its contents/ingredients - HC....