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of CESTAT determined the classification of imported goods, finding the customs authority's reclassification from Mineral Spirit to High Speed Diesel Oil (HSD) legally unsustainable. The tribunal noted the Customs Laboratory's test report did not comprehensively evaluate all 21 prescribed parameters for HSD classification, specifically highlighting a critical distillation percentage shortfall at 360C. Referencing a Supreme Court precedent with similar factual circumstances, CESTAT set aside the impugned order, effectively reinstating the original classification and nullifying demands, goods confiscation, and penalties imposed on the appellants. The appeal was consequently allowed.
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