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Customs - Highlights / Catch Notes

Home Highlights June 2020 Year 2020 This

Classification of imported goods - Petroleum Hydrocarbon Solvent ...

Case Laws     Customs

June 3, 2020

Classification of imported goods - Petroleum Hydrocarbon Solvent - restricted item or not - In the absence of evidence that the imported goods meet with all the specifications laid down in supplementary note (c) to chapter 27, for a product to be classified as Kerosene, the case made out by the revenue cannot be sustained.

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