Get Demo / Trial Access
Only paid members can access this page.
Buy this Document - Rs. 500/- only - or - Subscribe Annual Package
M/s Arteco Coolants India Pvt. Ltd., Versus The Commissioner of Customs (Import) - 2012 (2) TMI 12 - AUTHORITY FOR ADVANCE RULINGS - Customs
Classification of super concentrate, a constituent of the antifreeze coolants assessee submitting super concentrate will fall classification under heading 3824 90 90 residuary entry imported product cannot itself be used as anti-freeze coolant - addition of MEG and others is also necessary to reach the desired concentration - Held that -Rule 2(a) of the General Rules for Interpretation cannot apply to these goods, since it refers to articles pres........