2000 (10) TMI 455

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..... : Gowri Shankar, Member (T)]. - The question for consideration in this appeal is the classification of various products imported by HOEC Bardahl India Ltd. The goods were described by the importer as carburettor cleaner, octane booster, radiator fast etc. The customs house was therefore of the view that the goods should be classified under heading 3811.00. This heading covers anti-knock preparat .....

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..... rs to be based only on the fact that the mineral hydrocarbon oil content of the imported goods is more than 70%. This is no doubt a condition contained in that heading for classifying the goods under heading 27.10. However that heading is for preparation not elsewhere specified. There can be no dispute that the goods are not plain mineral hydrocarbon oil but are preparations containing addition to .....

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