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Goods not meeting requirements of under Chapter Note 4 of Chapter 27 cannot be classified under CTH 27101920
Case Law Details
- Case Name
- Commissioner of Customs (Port) Vs Maxtone Petrochemicals (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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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...
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