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2023 (9) TMI 730 - CESTAT AHMEDABADClassification of imported goods - 473.590 MTS(Gross Wt.) and 1988/679(Gross wt.) for white spirit which is a petro oil/hydrocarbon solvent - to be classified under CTH 27101990 and therefore same being freely importable? - HELD THAT:- The appellant has seriously challenged the report of CRCL, and not only has it backed up its proposition of goods being as per its classification with various technical literature, only which are a part of paper book, but has done so on the basis of various material mentioned in the findings of the CRCL to indicate that impugned products are devoid of getting fitted into the requirement of statutory notes, under Tariff Heading 271012. Reliance upon the decision of the coordinate Bench of Calcutta High Court in their own matter i.e M/S KUNJAL SYNERGIES PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS (PORT) , KOLKATA (VICE-VERSA) [2023 (6) TMI 1014 - CESTAT KOLKATA]. The coordinate Bench while dealing with similar imports of item which were claimed to be Low White Spirit has thoroughly analysed various parameters, the statutory notes as well as findings of the CRCL on various parameters, and more particularly Chapter Note 4 of Chapter 27, which indicates that to be included in Sub Heading 271012, as low white oil in the matter, atleast 90% or more by volume should distil at 210° according to ISO. In the instant case also, we find that as per the reports available 95% of volume is recovered at approximately 184°, and final boiling point is maximum was 202.4 in one case and 196.2 in another case which was not as per the requirement approved of by the Apex Court of 90% distilled taking place at 210 degree Celsius as per statutory note and as per the decision of M/S KRISHNA TECHNOCHEM PVT. LTD., SHRI BINDHYACHAL SINGH VERSUS COMMR. OF CENTRAL EXICSE, HALDIA [2019 (9) TMI 1523 - CESTAT KOLKATA]. There are no merits in the impugned order - appeal allowed.
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