Home Case Index All Cases Customs Customs + AT Customs - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1325 - AT - CustomsClassification of Rubber Process Oil - classified under CTH No. 2707 or under CTH 2710 - Held that: - the matter is covered by the decision of this Tribunal in the case of Kushal N. Desai vs. Commissioner of Customs (Import), Mumbai [2016 (9) TMI 973 - CESTAT MUMBAI], where it was held that the imports of the appellants do contain a higher percentage of aromatic constituent than prescribed for classification under Heading 2710. The alternate heading which describes the imported goods to be waste brings it under the ambit of Hazardous Waste (Management, Handling & Trans-Boundary Movement) Rules, 2008 - the subject item is rightly classifiable under CTH 27079900 - appeal dismissed - decided against appellant.
|