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
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).