https://www.taxtmi.com/caselaws?id=771836 Where tariff classification depended on conformity with a prescribed scientific standard, CESTAT held that the Revenue had to prove compliance with all material parameters through reliable testing. The laboratory reports were inconclusive because they did not test essential parameters relating to burning quality, colour, and total sulphur, and the testing methodology was not shown to match the prescribed standard. Incomplete testing could not discharge the burden of proving the true nature of the imported goods, so the claimed classification was not established. As a result, confiscation and penalties based on misdeclaration and incorrect classification were not sustainable, and relief to the importers was maintained. en-us Thu, 15 May 2025 00:00:00 +0530 Sat, 31 May 2025 08:47:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771836 Where tariff classification depended on conformity with a prescribed scientific standard, CESTAT held that the Revenue had to prove compliance with all material parameters through reliable testing. The laboratory reports were inconclusive because they did not test essential parameters relating to burning quality, colour, and total sulphur, and the testing methodology was not shown to match the prescribed standard. Incomplete testing could not discharge the burden of proving the true nature of the imported goods, so the claimed classification was not established. As a result, confiscation and penalties based on misdeclaration and incorrect classification were not sustainable, and relief to the importers was maintained. Case-Laws Customs Thu, 15 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771836