Toy balloon tariff classification: functional heading prevails over residual rubber and festive article headings, supporting penalties for deliberate ...
Customs valuation using comparable contemporaneous imports can displace declared value, while missing speaking orders require pursuit before competent...
Foreign customs declarations and importer admissions established undervaluation, supporting sequential value redetermination, differential duty, and m...
Customs seizure safeguards prevent detention-based limitation avoidance and invalidate provisional release conditions for imported vehicles under an i...
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CESTAT held that imported Mixed Hydrocarbon Oil was correctly classified under CTI 27011990, not as Automotive Diesel Fuel under CTI 27101944. CRCL laboratory testing confirmed the product did not meet IS:1460:2005 standards for automotive diesel. The tribunal emphasized that classification burden lies with Revenue per SC precedent in H.P.L. Chemicals. Appellant's admission under investigation cannot alone determine classification without corroborating evidence. Department failed to substantiate misclassification allegations with legally admissible evidence. The appeal was allowed, setting aside the original classification order, confirming goods as Mixed Hydrocarbon Oil under CTI 27011990.
CESTAT held that imported Mixed Hydrocarbon Oil was correctly classified under CTI 27011990, not as Automotive Diesel Fuel under CTI 27101944. CRCL laboratory testing confirmed the product did not meet IS:1460:2005 standards for automotive diesel. The tribunal emphasized that classification burden lies with Revenue per SC precedent in H.P.L. Chemicals. Appellant's admission under investigation cannot alone determine classification without corroborating evidence. Department failed to substantiate misclassification allegations with legally admissible evidence. The appeal was allowed, setting aside the original classification order, confirming goods as Mixed Hydrocarbon Oil under CTI 27011990.
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