Departmental Clarifications
Heptene and Nonene. - As regards levy of Customs duty, it is only a question of interpreting the Customs exemption notification, since there were no sub-division or definitions in the Tariff entry. In the Notification (No. 35/90-Customs), Motor Spirit and Kerosene are defined which, the subject goods do not match. ATF is not defined and hence one has to go by the common parlance meaning of this item, which again the subject goods will not match. Thus, the items will fall under the residual entry at S.No. 9 of Notification No. 35/90-Cus., prior to 1993 Budget. Subsequent to the 1994 Budget, Notification No. 19/94-Cus., applies which includes Naphtha, and for the reasons elaborated in the conclusions of the February, 1993 Tariff Conference, the goods will be classified as Naphtha under the said notification. It should be possible to classify the same goods as ATF under CET and as Naphtha under Customs notification, since the subject tariff entry and related descriptions in the two tariffs arenot aligned at all. - M.F.(D.R.) Letter F.No.528/157/93 (TU), dated 15-9-1994.
Orimulsion - Classification of. - 'Orimulsion' would merit classification under sub-heading 2714.90. - Based on C.B.E. & C. Circular No. 68/99-Cus., dated 5-10-1999 - 1999 (113) E.L.T. (T42).
Transformer oil imported for initial filling up of Transformers is not eligible for exemption under Notification 210/82-Cus., as components. - Madras Customs Public Notice No. 182/89, dated 2-8-1989.