https://www.taxtmi.com/caselaws?id=757943 CESTAT Kolkata upheld classification of imported petroleum products under Chapter Heading 2710 1990 as "Other" rather than 2710 1290 as "Light oils and preparations" claimed by Revenue. The tribunal found CRCL Kolkata's test report more reliable than Delhi's report based on 12-month-old samples, determining goods didn't meet light oil criteria. The order allowing home consumption instead of re-export was sustained. No penalty was imposed as procedural violations under Petroleum Act 2002 were rectified and goods weren't prohibited. Revenue's appeal was rejected; importer's appeal was allowed. en-us Thu, 29 Aug 2024 00:00:00 +0530 Thu, 05 Sep 2024 07:49:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757943 CESTAT Kolkata upheld classification of imported petroleum products under Chapter Heading 2710 1990 as "Other" rather than 2710 1290 as "Light oils and preparations" claimed by Revenue. The tribunal found CRCL Kolkata's test report more reliable than Delhi's report based on 12-month-old samples, determining goods didn't meet light oil criteria. The order allowing home consumption instead of re-export was sustained. No penalty was imposed as procedural violations under Petroleum Act 2002 were rectified and goods weren't prohibited. Revenue's appeal was rejected; importer's appeal was allowed. Case-Laws Customs Thu, 29 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757943