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Customs - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of imported goods - Petroleum Hydrocarbon Solvent ...


Imported Petroleum Hydrocarbon Solvent Not Classified as Restricted Kerosene Without Evidence per Chapter 27 Supplementary Note (c).

June 3, 2020

Case Laws     Customs     AT

Classification of imported goods - Petroleum Hydrocarbon Solvent - restricted item or not - In the absence of evidence that the imported goods meet with all the specifications laid down in supplementary note (c) to chapter 27, for a product to be classified as Kerosene, the case made out by the revenue cannot be sustained.

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