https://www.taxtmi.com/caselaws?id=768109 Imported goods could not be classified as High Speed Diesel merely on the basis of incomplete laboratory reports and unclear expert evidence. The classification turned on the Customs Tariff Act, 1975, the chapter note defining High Speed Diesel by reference to IS 1460:2005, and General Rules for Interpretation Rules 1 and 4. The reports did not establish conformity with all prescribed parameters, and the evidence did not clarify the significance of untested parameters or flash point. The proper test was whether the goods were most akin to the specified product, and the record did not justify treating them as High Speed Diesel; the customs classification was therefore unsustainable. en-us Fri, 28 Mar 2025 00:00:00 +0530 Fri, 01 May 2026 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768109 Imported goods could not be classified as High Speed Diesel merely on the basis of incomplete laboratory reports and unclear expert evidence. The classification turned on the Customs Tariff Act, 1975, the chapter note defining High Speed Diesel by reference to IS 1460:2005, and General Rules for Interpretation Rules 1 and 4. The reports did not establish conformity with all prescribed parameters, and the evidence did not clarify the significance of untested parameters or flash point. The proper test was whether the goods were most akin to the specified product, and the record did not justify treating them as High Speed Diesel; the customs classification was therefore unsustainable. Case-Laws Customs Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768109