https://www.taxtmi.com/caselaws?id=31652 Imported goods were held not to qualify as Sulphonated Fish Oil under Heading 34.02 because the departmental chemical examiner and Chief Chemist reported no fish oil content and described the product as a preparation consistent with Heading 34.03. The private test reports did not displace the departmental findings, as they did not show that the tests required for Heading 34.02 and Chapter Note 3 had been properly applied to establish organic surface-active character. A departmental laboratory report carries a rebuttable presumption of correctness, and that presumption was not rebutted by the assessee's evidence. The customs classification under Heading 34.03 was therefore sustained. en-us Tue, 08 Jul 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31652 Imported goods were held not to qualify as Sulphonated Fish Oil under Heading 34.02 because the departmental chemical examiner and Chief Chemist reported no fish oil content and described the product as a preparation consistent with Heading 34.03. The private test reports did not displace the departmental findings, as they did not show that the tests required for Heading 34.02 and Chapter Note 3 had been properly applied to establish organic surface-active character. A departmental laboratory report carries a rebuttable presumption of correctness, and that presumption was not rebutted by the assessee's evidence. The customs classification under Heading 34.03 was therefore sustained. Case-Laws Customs Tue, 08 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31652