Home Case Index All Cases Customs Customs + AT Customs - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 513 - AT - CustomsClassification- The issue involved in this case is regarding the classification of the product ‘Exxsol Hexane RD’. It is the contention of the revenue that the said product will merit classification under Chapter 27 of the CETA while the assessees contend that the said product will merit classification under Chapter 29 of ITC-HS classification of Export Import items 2002-2007. The learned adjudicating authority has relied upon the various test reports given by CRCL and Indian Institute of Petroleum to come to the conclusion that the product imported has a Special Boiling Point Spirits with nominal boiling point range of 63-70°C. It is his finding that the such a boiling point of the product will be of the product which will fall under Chapter 27 of CETA. As regards the classification given by the DGFT, the learned adjudicating authority has brushed aside that the clarification does not cover ‘Exxsol Hexane RD’ in paragraph 81. Held that- the classification of the product imported by the assessees in all these cases would merit classification under Chapter 29 of the Customs Tariff Act 1962 and not under Chapter 27 of the Customs Tariff Act. Consequently all the benefits will be available to the assessees herein and the appeals are disposed of with these findings. In the end all the appeals filed by the assessees are allowed and the appeals filed by revenue are rejected.
|