Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent...

Classification of imported goods - 474.860 MTs of imported goods, namely, Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O - the test report dated 03.03.2016 of Customs Laboratory, Kandla 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. - The tribunal agreed with the appellant's interpretation, following legal precedents and rejecting the department's classification. - Interpreting at in the Chapter note as “upto” the benefit was allowed by classifying the goods under Customs Tariff Heading 2710 1990. .....

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