https://www.taxtmi.com/caselaws?id=757881 Imported calcite powder classification turned on whether the goods met the technical parameters for CTH 28365000 as calcium carbonate or remained classifiable under CTH 25369030 as declared. The Customs Laboratory report, which merely identified the goods as calcium carbonate, was not sufficient to support reclassification because it did not establish the tariff entry's essential characteristics, and the relevant laboratory was not equipped at the material time to test calcite powder. Since particle size, oil absorption ratio, and conformity with the applicable Indian standards were not satisfactorily proved, the declared classification was upheld. en-us Fri, 30 Aug 2024 00:00:00 +0530 Tue, 03 Sep 2024 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757881 Imported calcite powder classification turned on whether the goods met the technical parameters for CTH 28365000 as calcium carbonate or remained classifiable under CTH 25369030 as declared. The Customs Laboratory report, which merely identified the goods as calcium carbonate, was not sufficient to support reclassification because it did not establish the tariff entry's essential characteristics, and the relevant laboratory was not equipped at the material time to test calcite powder. Since particle size, oil absorption ratio, and conformity with the applicable Indian standards were not satisfactorily proved, the declared classification was upheld. Case-Laws Customs Fri, 30 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757881