https://www.taxtmi.com/caselaws?id=379260 Imported fuel declared as marine gas oil could not be reclassified as high speed diesel on the basis of a test report covering only four common parameters. The report did not establish that all conditions for high speed diesel classification were met or disprove the importer's declared description. Applying the principle that the party asserting a contrary classification must prove it with adequate evidence, the revenue failed to discharge its burden. The denial of exemption and confirmation of differential duty were therefore unsustainable, and the assessee obtained relief on classification and duty. en-us Wed, 06 Mar 2019 00:00:00 +0530 Tue, 30 Apr 2019 15:04:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379260 Imported fuel declared as marine gas oil could not be reclassified as high speed diesel on the basis of a test report covering only four common parameters. The report did not establish that all conditions for high speed diesel classification were met or disprove the importer's declared description. Applying the principle that the party asserting a contrary classification must prove it with adequate evidence, the revenue failed to discharge its burden. The denial of exemption and confirmation of differential duty were therefore unsustainable, and the assessee obtained relief on classification and duty. Case-Laws Customs Wed, 06 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379260