Case Laws

2024(04)LCX0011: Wrigley India Pvt. Ltd.: Sweet Pearl P200 is rightly classifiable under heading 29054900.

 

2016(08)LCX0115: Shubham Pharmachem P Ltd.: Fenbendazole containing  imidazole ring is classifiable under sub-heading 2933 21 00 to 2933 29 00.

 

2015(10)LCX0071: Pfizer Ltd.: Virginiamycin having 100% anti bacterial properties is classifiable under sub-heading  2941 90 not under sub-heading 2309 90.


2014(02)LCX0029: Wrigley India Pvt. Ltd.: Sweet Pearl P. 200’ is classifiable under sub-heading 2905 49 20 not under sub-heading 2106 90 60.  

2012(12)LCX0057: Dr.Reddy's Laboratories Ltd.: Saccharomycces boulardii is classifiable under heading 2102  not under heading 2918.

2012(01)LCX0142: Haldia Petrochemicals Ltd. Exxsol Hexane RD and Hydrosol n-hexane classifiable under chapter 29 even if it contains some impurities.


2011(07)LCX0143 :Indian Petrochem. Corpn. Ltd.: N-Hexane (63.91%)  is classifiable under Chapter 29 not under chapter 27.


2009(07)LCX0454: Pankaj Kumar & Co.: Thiourea 99% for industrial use and for non-agricultural use  for which no NOC is required is classifiable under sub-heading 2903 90 10.

2009(06)LCX0307 : Unimers India Ltd. : Exxsol Hexane RD used as solvent in pharmaceuticals, bulk drugs etc is classifiable under Chapter29

 2007(03)LCX0140 :Associate Chemical Corporation : Thiourea 99%  is classifiable under sub-heading 2903 90 10.

2004(07)LCX0120: Dani Exports  Ltd.: Dodecyl Benzene (Commercial) is classifiable under heading 2902.

2003(07)LCX0061:Vipor Chemicals Pvt Ltd : Linear alpha olefin C-14 is classifiable under heading 2910.

2002(03)LCX0193: Jaydee Agrochemical Ltd: 2:4 Dinitro Chloro Benzene is classifiable under Chapter 29.

 2001(10)LCX0001: Raptakos Brett & Company Ltd.: Maltodextrin classifiable under sub-heading 2913 00.

2000(08)LCX0379: National Organic Chemical Inds. Ltd.: Polyethylene Glycol (PEG 300 to 1500) classifiable under Chapter 29 and not under Chapter 39.

1999(12)LCX0119: Tarapur Coatings And Adhesives Ltd.: Tacodur T-75 is classifiable under heading 2942 and not under heading 3506.
1999(09)LCX0221: Godrej Soaps Ltd.: C-14 alpha olefins classifiable under sub-heading 2910 00 and not under sub-heading 2901 29 or under Chapter 27.

1998(09)LCX0124: Eastern Aeromatics (P) Ltd.: Vetiverol residue is classifiable under sub-heading 2942 00 and not under sub-heading 3301 00.

1996(12)LCX0074: Shrishma Fine Chem. & pharma. (Karnataka) Ltd.: Phenol USP  grade is classifiable under sub-heading 2907 11.

1996(06)LCX0099: Kisan Chemicals: Fungicides  in diluted forms are classifiable under heading 2942.

 1995(12)LCX0004: Bongaingaon Refinery & Petrochemicals Ltd.: Orthoxylene of purity exceeding 95% classifiable under Chapter 29 and not under Chapter 27.

1992(07)LCX0046: Prakash pipe & Industries: Tetramethyl Tetraphenyl Trisiloxane (Silicon oil) is diffusion pump fluid classifiable under sub-heading 2931 00.

 1990(01)LCX0083: Poly Foam Industries : Isocynates – Desmoudur T-80 is classifiable under sub-heading 2929 10.

1989(10)LCX0011: Allied Chemicals & Pharmaceuticals P. Ltd.: Sodium Lauryl Sulphate pharmaceutical chemicals is classifiable under heading 2901/45(1).

1989(06)LCX0036: Tata Exports Limited: Organic chemical Dextrose Anhydrous is classifiable under heading 2901/45 and not under heading 1702.

1983(04)LCX0001: Shah Scientific (India), Bombay:  Carmine SS is classifiable under heading 2901/45(19).

Advance Rulings

 

2025(01)LCX0092(AAR): Nutricia International Private Limited.: 5-HMO Mix, a mixture of 5 different types of human milk oligosaccharides (HMOs) is classifiable under Tariff Item 2940 0000

2020(09)LCX0177(AAR): Altis Finechem Pvt. Ltd.: Calcium-3-methyl-2oxo-valerate (Alpha-Ketoanalogue Isoleucine Calcium Salt), Calcium-3-methyl-2oxobutyrate (Alpha-Ketoanalogue Valine Calcium Salt), Calcium-4-methyl-2oxo-valerate (Alpha-Ketoanalogue Leucine Calcium Salt), Calcium-DL-2-hydroxy-4(methylthio) butyrate (Alpha-Ketoanalogue Methionine Calcium Salt, Calcium -2 oxo-3-phenyl propionate (Alpha-Ketoanalogue phenylalanine Calcium Salt) are classifiable under 2919 taxable @ 18% vide entry 40 of N/N 01/2017 CT(R).