Low Aromatic White Spirit is rightly classifiable under the CTH 27101990

Kunjal Synergies Private Limited Vs Commissioner of Customs (CESTAT Kolkata) CESTAT Kolkata held that Low Aromatic White Spirit is rightly classifiable under the CTH 27101990 and not classifiable as ‘Light Oil and Preparations’ under CTH 27101239 Facts- The Appellant imported the goods with the description “Low Aromatic White Spirit” and filed two Bills of Entry for warehousing, classifying the goods under the CTH 2710 1990. The Joint Commissioner of Customs (Port), SIB, Custom House, Kolkata issued a SCN dated 30.06.2021 proposing to reclassify the goods under 27101239. The Notice was...