https://www.taxtmi.com/highlights?id=61864 Classification of imported goods - Low Aromatic White Spirit - The IS specification requires that all the eight parameters have to be satisfied in the case of Kerosene. When only seven parameters have been tested and reported, the department cannot conclude that the goods conform IS : 1459 : 2018 (kerosene) and not IS : 1745 : 2018 LAWS. When the department does not accept the classification declared by the importer and rejects the classification stated in the suppliers’ analysis certificate, the burden lies upon the department to establish the correct classification. - AT en-us Tue, 08 Feb 2022 06:53:24 +0530 Tue, 08 Feb 2022 06:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61864 Classification of imported goods - Low Aromatic White Spirit - The IS specification requires that all the eight parameters have to be satisfied in the case of Kerosene. When only seven parameters have been tested and reported, the department cannot conclude that the goods conform IS : 1459 : 2018 (kerosene) and not IS : 1745 : 2018 LAWS. When the department does not accept the classification declared by the importer and rejects the classification stated in the suppliers’ analysis certificate, the burden lies upon the department to establish the correct classification. - AT Highlights Customs Tue, 08 Feb 2022 06:53:24 +0530 https://www.taxtmi.com/highlights?id=61864