https://www.taxtmi.com/caselaws?id=355165 The Appellate Tribunal found merit in the appellant's arguments regarding the classification of imported oil. They concluded that the Commissioner (Appeals) should not have relied on the first test report that had been set aside. The retest report confirming the absence of mineral oil justified the classification under heading 3402. Therefore, the impugned order of the Commissioner (Appeals) was set aside, and the appeal was allowed by restoring the Order-in-Original. en-us Wed, 29 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355165 The Appellate Tribunal found merit in the appellant's arguments regarding the classification of imported oil. They concluded that the Commissioner (Appeals) should not have relied on the first test report that had been set aside. The retest report confirming the absence of mineral oil justified the classification under heading 3402. Therefore, the impugned order of the Commissioner (Appeals) was set aside, and the appeal was allowed by restoring the Order-in-Original. Case-Laws Customs Wed, 29 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355165