Inconclusive laboratory testing could not sustain final...

Inconclusive laboratory testing could not sustain final classification of imported goods where the competing IS specifications contained overlapping but distinct parameters and neither report examined all prescribed parameters. The Tribunal held that the CRCL Vadodara and Visakhapatnam reports were incomplete because they did not test every relevant criterion, so they could not conclusively establish whether the goods were thinner for synthetic paints and varnishes or petroleum hydrocarbon solvent. Following the principle that incomplete examination cannot support confiscatory consequences or final classification, the matter was remanded for fresh testing by a Government laboratory on all parameters. Pending redetermination, provisional clearance on bond and bank guarantee was allowed on the importer's declared classification.