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M/s Arteco Coolants India Pvt. Ltd., Versus The Commissioner of Customs (Import) - 2012 (2) TMI 12 - AUTHORITY FOR ADVANCE RULINGS - Customs
......... rol and as such has no anti-freeze properties. 25. The goods are undeniably products of chemical industry. We do not find any other specific headings of the tariff under which they could fall for classification. Consequently, their classification will have to be under the residuary entry of chapter 38 of the tariff i.e. heading 3824 90 90. As regards the argument of the AR that a perusal of the list of products mentioned in notes (A) and (B) of the HSN notes for heading 38.24 shows that the products mentioned therein are no way relatable to the goods in the present case, we observe that the said list is an inclusive and not an exhaustive list. It can therefore be only illustrative. 26. We accordingly rule that the super concentrates named CSC-GEN, CSC-QFB and CIP-FG shall be classified as products of the chemical industry under heading 3824 90 90 of the First Schedule to the Customs Tariff Act, 1975 and be assessed accordingly. Pronounced on this the day 27th January, 2012. .