9911796707
TMI BlogGoods classified as 'Zero Air' cleared by appellant from December 2002 to June 2007 were classifiable...Goods classified as 'Zero Air' cleared by appellant from December 2002 to June 2007 were classifiable under Chapter Heading 2804 attracting 16% duty, not under Chapter Heading 2851 as compressed air attracting NIL duty. Evidence showed 'Zero Air' contained 78% Nitrogen, 20.8% Oxygen, 1.2% Argon, different from compressed air composition. It was used in Gas Chromatograph testing where compressed air cannot substitute. Classifying it as compressed air involved suppression of facts, justifying extended period invocation. From July 2007, appellant discharged duty classifying it under Chapter Heading 2804. Appeal against confirmed order rejected, upholding classification under Chapter Heading 2804 attracting 16% duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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