1. Dutrex RT-determination of bituminous substances for countervailing duty when a test not only conforms to Board"s instructions but also follows the established practice of classification of similar goods. Dutrex RT is classifiable under Item 10 CET (old Tariff). 1985 ECR 611 (Tri).

2. Paraffin oil of IP/USP/BP grade, when used as a medicament for laxative purposes is to be classified for levy of additional duty, under CET SH. 3003.20, though it may have been under Customs H. 27.10. 1989 (23) ECR 365