https://www.taxtmi.com/caselaws?id=395695 The Tribunal set aside the Revenue's reclassification of imported goods as Superior Kerosene Oil (SKO) under CTH 27101910 due to lack of conclusive evidence meeting SKO specifications. Relying on precedents, including HPL Chemicals, the Tribunal emphasized Revenue's burden of proof in classifications. The decision, dated 01.06.2020, highlighted the necessity for Revenue to substantiate reclassifications with substantial evidence, affirming the burden of proof on Revenue in disputes over import classifications. The appeals were allowed based on the insufficiency of evidence supporting the SKO reclassification. en-us Mon, 01 Jun 2020 00:00:00 +0530 Wed, 03 Jun 2020 11:15:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395695 The Tribunal set aside the Revenue's reclassification of imported goods as Superior Kerosene Oil (SKO) under CTH 27101910 due to lack of conclusive evidence meeting SKO specifications. Relying on precedents, including HPL Chemicals, the Tribunal emphasized Revenue's burden of proof in classifications. The decision, dated 01.06.2020, highlighted the necessity for Revenue to substantiate reclassifications with substantial evidence, affirming the burden of proof on Revenue in disputes over import classifications. The appeals were allowed based on the insufficiency of evidence supporting the SKO reclassification. Case-Laws Customs Mon, 01 Jun 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395695