Imported Petroleum Hydrocarbon Solvent Not Classified as Restricted Kerosene Without Evidence per Chapter 27 Supplementary Note (c).

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....Classification of imported goods - Petroleum Hydrocarbon Solvent - restricted item or not - In the absence of evidence that the imported goods meet with all the specifications laid down in supplementary note (c) to chapter 27, for a product to be classified as Kerosene, the case made out by the revenue cannot be sustained.....