Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920

Commissioner of Customs (Port) Vs Maxtone Petrochemicals (CESTAT Kolkata) CESTAT Kolkata held that for the purpose of sub heading 27101920, the “light oils and preparations” are those of which 90% or more by volume (including losses) distil at 210 degree Celsius. Goods not meeting the requirements as specified under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920. Facts- DRI, New Delhi has issued an Alert Circular No.02/2020-CI dated 23.03.2020 regarding “Violations of Petroleum Act, 1934 and Petroleum Rules, 2002 in import of “Low Aromatic While Spirit/Hydro Carbo...