https://www.taxtmi.com/caselaws?id=756623 Classification of imported goods turned on whether the prescribed ASTM D86 method was properly used to determine naphtha under Heading 2710 11 19. The record showed that laboratory reports and lab records did not establish compliance with the mandated test, while the department relied mainly on oral assertions and an incomplete cross-examination. A quality certificate from the port of loading referred to ASTM D86 testing, but the adverse report did not disclose the procedure adopted. On that material, the finding rejecting naphtha classification and the related denial of exemption could not be sustained, and the duty, fine and penalties were set aside. en-us Tue, 23 Jul 2024 00:00:00 +0530 Tue, 06 Aug 2024 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756623 Classification of imported goods turned on whether the prescribed ASTM D86 method was properly used to determine naphtha under Heading 2710 11 19. The record showed that laboratory reports and lab records did not establish compliance with the mandated test, while the department relied mainly on oral assertions and an incomplete cross-examination. A quality certificate from the port of loading referred to ASTM D86 testing, but the adverse report did not disclose the procedure adopted. On that material, the finding rejecting naphtha classification and the related denial of exemption could not be sustained, and the duty, fine and penalties were set aside. Case-Laws Customs Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756623