2018 (5) TMI 1974

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..... o Carbon . The lower authorities have denied such classification by taking the view that in the absence of test report regarding the exact nature of the imported goods, these goods are required to be classified on the basis of their nature i.e. Mineral Oil . Since Mineral Oils are classified under Chapter 27 we find no reason to interfere with the finding of the lower authorities, classifying the .....

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..... against the Order-in-Appeal No. Kol/Cus./CKP/05/2009, dated 14-1-2009. The appellant filed bill of entry dated 19-6-2008 and declared various types of chemicals imported. The dispute concerns the classification of the following four items (1) Diluent Solvent Mineral Oil (high boiling range), (2) Diluent Solvent Mineral Oil (low boiling range), (3) Low Track Varnish Offset, and (4) High Track Varni .....

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..... record and heard Ld. DR for the Revenue. 4. In respect of Items 1 and 2 above, the appellant has sought classification of product under CTH 2901. The said CTH is applicable to Acyclic Hydro Carbon . The lower authorities have denied such classification by taking the view that in the absence of test report regarding the exact nature of the imported goods, these goods are required to be classifi .....

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