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Case Law Details

Case Name : In re Kodarma Chemical Private Limited (CAAR Delhi)
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In re Kodarma Chemical Private Limited (CAAR Delhi)

M/s. Kodarma Chemical Private Limited, a company specializing in the extraction of aromatic hydrocarbons like benzene, toluene, and mixed xylenes, sought an advance ruling on the classification of Pyrolysis Gasoline (Pygas) under the Customs Tariff Act, 1975. The applicant proposed that Pygas, which contains a higher proportion of aromatic hydrocarbons than non-aromatic ones, should be classified under Chapter 2707, which covers aromatic hydrocarbons. The goods in question are derived from the distillation of petroleum or coal tar

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