Light oil classification upheld where laboratory evidence prevailed and import restriction justified confiscation, fine and penalty.

Imported goods were held to be correctly classifiable as light oil under tariff heading 27101290 because the customs laboratory report showed a mineral hydrocarbon composition consistent with that description, while the importer's competing report was given lesser weight as it was not shown to relate to the same consignment. On that basis, the import restriction under policy condition 5 of Chapter 27 of the ITC (HS) Schedule-1 applied, since the importer was neither an STE nor shown to have the required authorisation. The incorrect declaration as an industrial composite mixture under heading 27101990 therefore attracted confiscation, and the connected redemption fine and penalty were sustained.

---

---

Issues: Whether the imported goods were correctly classified as light oil under tariff heading 27101290, and whether the consequent confiscation, redemption fine, and penalty were sustainable.

Analysis: The goods were declared as industrial composite mixture under heading 27101990, but the customs laboratory report showed mineral hydrocarbon composition with parameters consistent with light oil. The competing report relied on by the importer was treated as of lesser evidentiary value because it was not shown to relate to the same consignment and did not displace the departmental test report. Once the goods were held to be light oil, the import restriction under policy condition 5 of Chapter 27 of ITC (HS) Schedule-1 applied, as the importer was neither an STE nor shown to have the requisite authorization. The declaration, therefore, did not correspond with the goods, attracting confiscation and the connected monetary consequences.

Conclusion: The classification under heading 27101290 was upheld, and the confiscation, redemption fine, and penalty were sustained against the importer.

---