Ethyl Benzene is isomer of xylene hence classified under CTH 29024400

Berger Paints India Limited Vs Commissioner of Customs (Port) (CESTAT Kolkata)

CESTAT Kolkata held that Ethyl Benzene is isomer of xylene and hence correctly classifiable under Customs Tariff Heading [CTH] 29024400. Accordingly, order demand differential duty set aside and appeal of the assessee allowed.

Facts- M/s. Berger Paints India Limited (appellant) is an actual user of various chemicals including hydrocarbons and several organic chemicals which they use in

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