Home Case Index All Cases Customs Customs + AT Customs - 2024 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (2) TMI 1139 - AT - CustomsClassification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - to be classified under CTH 27101990 and therefore same being freely importable? - HELD THAT:- The test report of Customs Laboratory, provides that 90% of goods by volume get distilled at 195 degee C, i.e. below 210-degree C followed by 95% distillation at 207-degree C. We find that this issue is similar to the one decided by the Hon’ble SUPREME COURT in the matter of Krishna Technochem Pvt. Ltd [2022 (4) TMI 732 - SUPREME COURT] as well as Kunjal Synergies Pvt. Ltd Vs. C.C., Mundar [2023 (9) TMI 730 - CESTAT AHMEDABAD] of this bench only, wherein 95% distillation had taken place below 210 degree C and therefore interpreting at in the above said Chapter note as “upto” the benefit was allowed by classifying the goods under Customs Tariff Heading 2710 1990 and rejecting department’s classification under CTH 2710 12. We, therefore, agree with the aforesaid decision and hold that the classification made by the appellant is correct. Appeal is therefore allowed with consequential relief.
|