https://www.taxtmi.com/caselaws?id=766747 CESTAT Mumbai held that imported Mixed Hydrocarbon Oil should be classified under CTI 27011990 rather than as Automotive Diesel Fuel under CTI 27101944. The tribunal found that despite containing diesel fraction, the goods failed to meet IS:1460:2005 standards for Automotive Diesel Fuel. The department's own CRCL laboratory confirmed the goods were mixture of hydrocarbon oil, not automotive diesel. The tribunal emphasized that classification burden lies with Revenue and importer's statements alone cannot establish misclassification. Appeal allowed, setting aside the reclassification order. en-us Tue, 25 Feb 2025 00:00:00 +0530 Tue, 04 Mar 2025 07:12:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=766747 CESTAT Mumbai held that imported Mixed Hydrocarbon Oil should be classified under CTI 27011990 rather than as Automotive Diesel Fuel under CTI 27101944. The tribunal found that despite containing diesel fraction, the goods failed to meet IS:1460:2005 standards for Automotive Diesel Fuel. The department's own CRCL laboratory confirmed the goods were mixture of hydrocarbon oil, not automotive diesel. The tribunal emphasized that classification burden lies with Revenue and importer's statements alone cannot establish misclassification. Appeal allowed, setting aside the reclassification order. Case-Laws Customs Tue, 25 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=766747