Case Laws
2024(11)LCX0086: Iris Products : Low Aromatic White Spirit having the same characteristics as required under the standard is 1459:2018 is classifiable under the CTH No. 2710 1990
2024(10)LCX0133: Reliance Industries Limited : Naphtha is classifiable under 27101290.
2024(08)LCX0366: Krishna Technochem Private Limited : Mineral Hydrocarbon Oil (MHO) is classifiable under 2710 1990
2024(08)LCX0341: DIC India Limited : Scriptane PW 28/32H(Petroleum Hydro-treated Middle) is classified under CTH 2709
2024(02)LCX0336: Gastrade International : Petroleum Hydrocarbon Solvent (125/240) Grade M.T.O is rightly classifiable under CTH 2710 19 90.
2022(10)LCX0011: Balkrishna Industries Ltd. : Shell Flavex Oil 595/B Shell Flavex Oil 595H is classifiable under sub-heading 2707 99 00 and not under 3812 20 90.
2017(04)LCX0116: Sah Petroleums Ltd : Rubber Process Oil (RPO) is classified under Chapter sub-heading 27139000
2016(06)LCX0064: Kushal N.Desai: Rubber Processing Oil containing higher percentage of aromatic contents is classifiable under sub-heading 2707 99 00 and not under 2710 19 60.
2014(11)LCX0111: Jet Drilling (S) Pvt. Ltd.: Fuel is classifiable under heading 2710 and covers both high speed diesel and light diesel.
2014(09)LCX0282: Coastal Energy Pvt. Ltd : Bituminous Coal or Steam Coal is classifiable under sub-heading 2701 12.
2014(06)LCX0183: Shri Hiranyakeshi Sahakari Sakkare karkhane Niyamit: Bituminous Coal is classifiable under sub-heading 2701 12.
2013(03)LCX0078: Priya Blue Industries Ltd: Sludge/Sediment accumulated in the bank of vessel is classifiable under Chapter 27 .
2011(07)LCX0143: Indian Petrochemical Corpn. Ltd.: N-Haxane (63.91%) in commercially pure form with presence of certain impurities is classifiable under chapter 29 and not under chapter 27.
2009(08)LCX0296: Tamil Nadu Newsprint & Papers Ltd.:
‘Non coking coal‘
is
classifiable under sub-heading
2701 19
2008(07)LCX0420: Rakesh Kumar Aggarwal: Paraffin wax containing 0.7% of mineral hydrocarbon oil is classifiable under sub-heading 2712 20.
2006(11)LCX0050: Schenectady Herdillia Ltd.:
Propylene tetramer
with flash
point of 600C
to 1000C
and not suitable as fuel in spark ignition engine is
not
classifiable under sub-heading
2710 11 to 2710 19.
2006(06)LCX0251: Elf Gas India Ltd.:
LPG
is commercial butane-propane mixture where proportion of butane is slightly more
than 60% is classifiable under sub-heading
2711 19.
2001(04)LCX0046:
Cochin Refineries Ltd.:
Liquefied Petroleum Gas
is
classifiable under sub-heading
2711 19.
2000(09)LCX0230:
Indian Aluminium Company Ltd.:
Coal tar pitch
is
classifiable under sub-heading
2708 11.
2000(08)LCX0089:
Shalimar Paints Ltd.:
Bitumen and coal tar blacks
is
classifiable under Heading
2715.
2000(07)LCX0046: Sail:
Pitch Creosote Mixture (PCM) and Road Tar
is
classifiable under sub-heading
2708 11.
2000(03)LCX0328: Oswal Petrochemicals Ltd.: Benzene and Toluene is classifiable under heading 2707.
1996(01)LCX0114: Gujarat State Fertilizers Co. Ltd.: Synthesis gas is classifiable under heading 2705.
1995(10)LCX0058: Indrol Lubricants And Specialities Ltd.:
Blended or compounded lubricating oil
is classifiable under sub-heading
2710 60.
1989(02)LCX0047: Pacific Exports:
Light Paraffin
is not
lubricating oil and is classifiable under sub-heading
2710 00.
Advance Rulings
2025(01)LCX0064(AAR): Kodarma Chemical Private Limited: Pyrolysis Gasoline is classifiable under CTH 2707 99 00.
2024(03)LCX0024(AAR): Finster Black Private Limited: Tyre pyrolysis oil merit classification under CTI 27101990.
2022(04)LCX0239(AAR): Pairan Pyrolysis Private Limited: Tyre pyrolysis oil merit classification under subheadings 27101990
2020(08)LCX0132(AAR): Haryana Power Generation Corporation Ltd.: Coal rejects to be disposed of by way of sale at very nominal price by the power plants classifiable under 2701
2018(09)LCX0110(AAR): Keysight Technologies International India Pvt. Ltd.: Supply of electricity, to the extent it is grid supplied, is goods classifiable under 2716 00 00.