https://www.taxtmi.com/caselaws?id=751396 Where classification of imported urea turns on technical assessment of product characteristics, including laboratory findings on biuret content, the High Court will not re-evaluate the Chemical Examiner's report in writ jurisdiction. Such classification must be determined in the first instance by the competent statutory authorities on the basis of relevant technical materials and examination. The writ petition was therefore held not maintainable, and the Court declined to decide whether the goods were technical grade urea or fertiliser grade urea on merits. en-us Mon, 26 Feb 2024 00:00:00 +0530 Tue, 16 Apr 2024 07:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751396 Where classification of imported urea turns on technical assessment of product characteristics, including laboratory findings on biuret content, the High Court will not re-evaluate the Chemical Examiner's report in writ jurisdiction. Such classification must be determined in the first instance by the competent statutory authorities on the basis of relevant technical materials and examination. The writ petition was therefore held not maintainable, and the Court declined to decide whether the goods were technical grade urea or fertiliser grade urea on merits. Case-Laws Customs Mon, 26 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751396