Classification of Heptene and Nonene under the Central Excise Tariff - Regarding

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eptene and Nonene under the Central Excise Tariff - Regarding. Refer to proceedings to the Conference of Collectors of Customs held at Delhi and Bombay during February and December, 1993, respectively, wherein the above said issue was discussed. The Custom House Letter F. No. S/26-22/92-Appg. I, dated 22-8-1994 also refers. Subsequent to the December, 1993 Conference the matter was referred t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... merit classification as ATF under the Excise Tariff. As regards levy of Customs duty, it is only a question of interpreting the Customs exemption notification, since there were no sub-division or definitions in the Tariff entry. In the notification (No. 35/90-Customs), Motor Spirit and Kerosene are defined which, the subject goods do not match. ATF is not defined and hence one has to go by the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X