Ch. 27
- Document type
- Other
- Dated
- Category
- Customs Tariff Act, 1975
Glycerine Refined TG 99% minimum-CTA
Glycerine Refined, TG 99% minimumCTA: SH. 1520.10 covers only crude glycerine, not refined glycerine, which would therefore fall under the residual SH. 1520.90. While the benefit of exemption under S. No. 12 of the notification was rightly denied on the ground that S. No. 12 covered only crude glycerine, exemption is available to refined glycerine also, because the same notification grants exemption to "all goods" under CTA: SH. 1520.90, under which refined glycerine is held to be classificable. Notfn. 252/90 Cus. 1997(73) ECR 309 (Tril).