Appellants Cannot Challenge Product Classification Under CTH 2711 1300 for Exemption Benefits After Filing Provisional Bills.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Entitlement for benefit of exemption Notification - appellants themselves have classified their product under CTH 2711 1300 of the Customs Tariff Act. - While filing the provisional Bills of Entry, no protest was made with regard to classification of their product i.e. LPG. Therefore, at this juncture, the issue of classification cannot be raised to get the benefit of the above cited Notifications. - AT....