Imported Goods Misclassified as Gum Arabic; Reclassified Under Sub-heading 13019019, Losing Exemption Benefits.

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....Classification of imported goods - import of natural gum / Gum Arabic - it is established that the consignments are not Gum Arabic but other Natural Gum, it has to be held that the imported consignment were classifiable under Chapter sub-heading 13019019 and are not entitled for exemption notification benefit.....