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    <title>2022 (2) TMI 309 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision classifying imported goods as &quot;Low Aromatic White Spirit&quot; (LAWS) under CTH 27101990, rejecting the department&#039;s appeal to classify them as Kerosene under CTH 27101910. The Tribunal emphasized the importance of complete test parameters and the department&#039;s burden of proof in disputing classification, ultimately dismissing the department&#039;s appeals and affirming the LAWS classification.</description>
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      <description>The Tribunal upheld the Commissioner&#039;s decision classifying imported goods as &quot;Low Aromatic White Spirit&quot; (LAWS) under CTH 27101990, rejecting the department&#039;s appeal to classify them as Kerosene under CTH 27101910. The Tribunal emphasized the importance of complete test parameters and the department&#039;s burden of proof in disputing classification, ultimately dismissing the department&#039;s appeals and affirming the LAWS classification.</description>
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