Appellant's Import of Petroleum Hydrocarbon Solvent Correctly Classified; Not Superior Kerosene Oil, as Department Claimed.

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....Classification of imported goods - From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw material which is used in the manufacture of their final product such as industrial solvent, thinner etc. This fact also strengthen the case of the appellant that the goods imported by them is not Superior Kerosene Oil. - The declaration of the goods and classification made by the appellant in the bill of entry is correct and the department’s claim of classification as Superior kerosene Oil could not be established - AT....