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Customs - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

Classification of imported goods - Reformate - from a plain ...

Case Laws     Customs

December 16, 2021

Classification of imported goods - Reformate - from a plain language of the expression “preparations not elsewhere specified or included, containing by weight of 70% or more of petroleum oils, these oils being the basic constituents of the preparations’, it is evident that even if it is assumed that Reformate is a preparation, still it will not be classifiable under CTH 2710 as the said Heading specifically excludes preparations which are elsewhere specified or included. - Reformate would merit classification under CTH 2707 50 00 - AT

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