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2017 (5) TMI 1281 - AT - CustomsClassification of imported goods - Rubber Process Oil - whether hazardous goods or not? - whether the goods are classifiable under chapter sub heading 2707 9900 as canvassed by the revenue or 2710 1960 as canvassed by the Appellants or under 2713 9000 as alternatively pleaded by the Appellants? - Held that: - Once the laboratory is accredited to such test and secondly they have tested the parameters as asked by the revenue, the objection raised by the revenue, which are even not sustainable in view of our observations, are not correct. - the goods being non hazardous and the PAH being in the accepted levels are eligible for importation. Regarding classification - The Chapter subheading 27.13 covers Petroleum Coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. The imported goods RPO cannot be classified under chapter sub heading 27.07 as it is not applicable to residues of petroleum oils or of oils obtained from bituminous minerals. Further even as per the HSN Explanatory Notes to said chapter the correct classification would be under chapter sun heading 271390 00. The more specific tariff heading is ought to be assigned to the goods in case if two headings are equally applicable. We therefore hold that the raw RPO imported by the Appellants would merit classification under chapter heading 2713.90 and would be liable to duty accordingly. Extended period of limitation - Held that: - the issue involved is grave interpretation of Iaw that whether goods in question is hazardous or otherwise and also involved issue on classification. The outcome of the case is based on strict laboratory tests of various agencies, hence it can not be expected from the appellants that they know the nature of imported goods, accordingly, the impression of facts cannot be attributed to the appellants - extended period not invocable. The impugned goods be classifiable under chapter subheading 27139000 and the same shall be assessed accordingly - confiscation and demand set aside - appeal allowed - decided in favor of appellant.
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