https://www.taxtmi.com/caselaws?id=775347 Imported paper in reels remained classifiable as newsprint under Heading 4801.00 because the fibre composition requirement had to be tested in the manner prescribed by the HSN Explanatory Notes, namely ISO 9184/1-3. Laboratory reports based on BIS standards were unreliable for reclassification when the analyst confirmed that the prescribed ISO method was not followed, and cross-examination showed that different methods could yield different results. The supplier's certificate also supported the declared composition. On that basis, the contrary departmental reports could not be safely relied upon, and reclassification was not justified. en-us Tue, 22 Jul 2025 00:00:00 +0530 Tue, 22 Jul 2025 17:00:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775347 Imported paper in reels remained classifiable as newsprint under Heading 4801.00 because the fibre composition requirement had to be tested in the manner prescribed by the HSN Explanatory Notes, namely ISO 9184/1-3. Laboratory reports based on BIS standards were unreliable for reclassification when the analyst confirmed that the prescribed ISO method was not followed, and cross-examination showed that different methods could yield different results. The supplier's certificate also supported the declared composition. On that basis, the contrary departmental reports could not be safely relied upon, and reclassification was not justified. Case-Laws Customs Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775347