https://www.taxtmi.com/caselaws?id=757765 Calcite powder classification depended on whether the customs laboratory report could support reclassification as calcium carbonate under heading 28365000. The report identified the goods as calcium carbonate, but it did not establish the technical parameters required for precipitated calcium carbonate under the relevant Indian Standard, and the laboratory lacked the facility to test calcite powder at the relevant time. Technical literature, product description, and the absence of independent evidence supporting reclassification favoured the importer's declared heading 25369030. The departmental attempt to rely on the laboratory report and contemporaneous imports was insufficient, so the duty demand, interest, fine, and penalties based on the reclassification could not stand. en-us Fri, 30 Aug 2024 00:00:00 +0530 Mon, 02 Sep 2024 08:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757765 Calcite powder classification depended on whether the customs laboratory report could support reclassification as calcium carbonate under heading 28365000. The report identified the goods as calcium carbonate, but it did not establish the technical parameters required for precipitated calcium carbonate under the relevant Indian Standard, and the laboratory lacked the facility to test calcite powder at the relevant time. Technical literature, product description, and the absence of independent evidence supporting reclassification favoured the importer's declared heading 25369030. The departmental attempt to rely on the laboratory report and contemporaneous imports was insufficient, so the duty demand, interest, fine, and penalties based on the reclassification could not stand. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757765