https://www.taxtmi.com/caselaws?id=418007 Classification of imported goods depended on whether the Revenue could prove that they met all parameters for Superior Kerosene Oil under the applicable Indian Standard. The laboratory evidence was incomplete, and the additional test ordered by the High Court could not be carried out because the referred laboratory lacked adequate testing facilities. In the absence of conclusive proof that every required specification for kerosene was satisfied, the Revenue's reclassification failed. The importer's material showing use of the goods as raw material for solvent manufacture also supported the declared description, and the goods were treated as Petroleum Hydrocarbon Solvent. en-us Thu, 03 Feb 2022 00:00:00 +0530 Mon, 07 Feb 2022 08:12:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418007 Classification of imported goods depended on whether the Revenue could prove that they met all parameters for Superior Kerosene Oil under the applicable Indian Standard. The laboratory evidence was incomplete, and the additional test ordered by the High Court could not be carried out because the referred laboratory lacked adequate testing facilities. In the absence of conclusive proof that every required specification for kerosene was satisfied, the Revenue's reclassification failed. The importer's material showing use of the goods as raw material for solvent manufacture also supported the declared description, and the goods were treated as Petroleum Hydrocarbon Solvent. Case-Laws Customs Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418007