Oleo Pine Resin extracted without aid of power as certified by supplier is classifiable under sub-heading No. 1301.90 of Customs Tariff Act, 1975. - Commissioner v. Sudharsan Pine Products Ltd. - 1999 (111) E.L.T. 78 (Tribunal).

Project Import - Baggage. - Whether accompanied or unaccompanied is not at all covered as Project Import under erstwhile Heading 84.66 (now Heading 98.01) of the Customs Tariff. Setting up of a hotel is not a type of industry specified for the purpose of Project Import under erstwhile Heading 84.66 of the Customs Tariff (now Heading 98.01). Submission of mere ITC licence and application for Project Import after importation of the goods is not sufficient for the purpose of assessment under Project Import benefit. - Hotel Jazeera v. Collector - 1996 (85) E.L.T. 379 (Tribunal).

Storax Prepared B.P. having purified Balsam classified under Heading 13.01/sub-heading 1301.90, and not as resinoid under Heading 33.01/sub-heading 3301.30 CTA, 1975. - Collector v. Bengal Chemical & Pharmaceuticals Ltd. - 1990 (47) E.L.T. 374 (Tribunal).