https://www.taxtmi.com/caselaws?id=447008 CESTAT Chennai held that imported goods should be classified as Superior Kerosene Oil under CTH 2710 1990. The appellant failed to provide evidence supporting its classification claim as LAWS, while Revenue relied on expert opinion from CRCL, New Delhi. The tribunal ruled that classification cannot be determined solely on arguments without evidence. Commissioner (Appeals) lacked power to remand the case under amended Section 128A of Customs Act, 1962, as the issue did not fall under permitted remand categories. Original authority's order was restored and appeal dismissed. en-us Thu, 14 Dec 2023 00:00:00 +0530 Sat, 16 Dec 2023 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447008 CESTAT Chennai held that imported goods should be classified as Superior Kerosene Oil under CTH 2710 1990. The appellant failed to provide evidence supporting its classification claim as LAWS, while Revenue relied on expert opinion from CRCL, New Delhi. The tribunal ruled that classification cannot be determined solely on arguments without evidence. Commissioner (Appeals) lacked power to remand the case under amended Section 128A of Customs Act, 1962, as the issue did not fall under permitted remand categories. Original authority's order was restored and appeal dismissed. Case-Laws Customs Thu, 14 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447008