https://www.taxtmi.com/caselaws?id=385936 Where a tariff entry for Light Diesel Oil incorporates external technical standards, classification depends on proof that the product conforms to the applicable Indian Standard in force at the relevant time. The article notes that after the 2008 change, IS 1460 no longer governed LDO and IS 15770:2008 applied, yet the record did not establish conformity with the full requirements of either standard. It also states that internal transportation reports covering only limited parameters, without independent sampling and complete testing, were insufficient to support the demand. The text further records that processing and duty payment in other plants supported a plea of revenue neutrality. 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 Where a tariff entry for Light Diesel Oil incorporates external technical standards, classification depends on proof that the product conforms to the applicable Indian Standard in force at the relevant time. The article notes that after the 2008 change, IS 1460 no longer governed LDO and IS 15770:2008 applied, yet the record did not establish conformity with the full requirements of either standard. It also states that internal transportation reports covering only limited parameters, without independent sampling and complete testing, were insufficient to support the demand. The text further records that processing and duty payment in other plants supported a plea of revenue neutrality. Case-Laws Central Excise Mon, 16 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385936