2018 (2) TMI 951

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..... goods have been declared as Insoluble Sulphur but the doubt in classification has arisen because of the presence of 20% oil as found during testing of the sample of the imported goods - classification of the goods ordered under CTH 2503 0010 - appeal allowed - decided in favor of appellant. - C/550/2007-DB - Final Order No. 23165 / 2017 - Dated:- 7-12-2017 - SHRI S.S GARG, JUDICIAL MEMBER AND .....

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..... ferential duty. 2. With the above background we heard Shri Abraham J. Markos, the learned advocate for the appellant as well as Shri Pakshirajan, DR. 3. It is his submission that there is no dispute that the imported goods are Insoluble Sulphur . Because of the presence of the oil he submitted that the nature of the product does not change and hence the same merits classification only under .....

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..... ) the Tribunal observed as follows: 2. Shri Haksar, the learned Advocate for the appellants, submitted that this very question has been examined by the Tribunal and it was decided that insoluble sulphur could be more appropriately classifiable under heading 25.01/32(10) in preference to heading 38. He has produced a copy of the order of the Tribunal (Collector of Customs, Bombay v. CEAT Tyres .....

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