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M/s Arteco Coolants India Pvt. Ltd., Versus The Commissioner of Customs (Import) - 2012 (2) TMI 12 - AUTHORITY FOR ADVANCE RULINGS

Classification of super concentrate, a constituent of the antifreeze coolants assessee submitting super concentrate will fall classification under heading 3824 90 90 residuary entry imported product cannot itself be used as anti-freeze coolant - addition of MEG and others is also necessary to reach the desired concentration - Held that -Rule 2(a) of the General Rules for Interpretation cannot apply to these goods, since it refers to articles presented unassembled or disassembled. Rule 2(b) refer.......




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