https://www.taxtmi.com/caselaws?id=447112 CESTAT Ahmedabad allowed the appeal regarding classification of imported Rubber Processing Oil (RPO). The tribunal held that RPO was correctly classified under CTH 27101990 rather than CTH 2707 99 00, as aromatic content was 35% based on accredited laboratory reports and supplier certificates, not 50% as claimed by customs laboratory whose testing method was unspecified. The country of origin dispute between Singapore, UAE, and Malaysia had no revenue implications since no preferential duty was claimed. The tribunal set aside the value enhancement from USD 531 to USD 585 PMT as it lacked basis, noting freight was pre-paid. Consequently, all penalties were set aside and appeals allowed. en-us Fri, 15 Dec 2023 00:00:00 +0530 Tue, 19 Dec 2023 09:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447112 CESTAT Ahmedabad allowed the appeal regarding classification of imported Rubber Processing Oil (RPO). The tribunal held that RPO was correctly classified under CTH 27101990 rather than CTH 2707 99 00, as aromatic content was 35% based on accredited laboratory reports and supplier certificates, not 50% as claimed by customs laboratory whose testing method was unspecified. The country of origin dispute between Singapore, UAE, and Malaysia had no revenue implications since no preferential duty was claimed. The tribunal set aside the value enhancement from USD 531 to USD 585 PMT as it lacked basis, noting freight was pre-paid. Consequently, all penalties were set aside and appeals allowed. Case-Laws Customs Fri, 15 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447112