2008 (5) TMI 8 - SC - Customs

Applicability of Chapter Note 1 of Chapter 25 for Classification of Imported Goods - Appellant imported 200 MT of “Brimstone 90”. The certificate of analysis available on record shows the Sulphur content of the imported goods was 90.10 % , inert filler (Bentonite) at 9.60 % and, the moisture content was 0.30 %. - “Brimstone 90” was classified by the CESTAT under the Customs Tariff under “Heading 3808.19 (sic) 3808.90” – Order of CESTAT set aside – correct classification is “Heading 25.03”