https://www.taxtmi.com/caselaws?id=385936 Classification of SRGO as Light Diesel Oil requires proof that it conforms to the applicable Indian Standard specification, particularly after IS 15770:2008 replaced the earlier LDO standard. Reliance on internal transportation reports testing only limited parameters cannot establish conformity where the prescribed standard requires comprehensive testing. The demand therefore lacked an adequate evidentiary basis. Subsequent processing at other units and duty payment on the final cleared product also supported revenue neutrality, as no net revenue gain arose. The central principle is that a tariff classification incorporating an external technical standard must be supported by reliable, complete testing against that standard. en-us Mon, 16 Sep 2019 00:00:00 +0530 Mon, 02 Mar 2020 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385936 Classification of SRGO as Light Diesel Oil requires proof that it conforms to the applicable Indian Standard specification, particularly after IS 15770:2008 replaced the earlier LDO standard. Reliance on internal transportation reports testing only limited parameters cannot establish conformity where the prescribed standard requires comprehensive testing. The demand therefore lacked an adequate evidentiary basis. Subsequent processing at other units and duty payment on the final cleared product also supported revenue neutrality, as no net revenue gain arose. The central principle is that a tariff classification incorporating an external technical standard must be supported by reliable, complete testing against that standard. Case-Laws Central Excise Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385936