https://www.taxtmi.com/caselaws?id=781147 Incomplete laboratory test reports could not conclusively sustain classification of the imported goods as kerosene under tariff heading 27101910 because essential parameters had not been tested. Applying the principle that customs classification must rest on the goods' essential characteristics and their closest resemblance to the competing entry, the authority could not rely on inconclusive scientific evidence alone. As retesting was unavailable, the matter was remanded for fresh adjudication with expert assistance, and cross-examination was to be permitted if expert material was relied upon. The existing classification, confiscation, and penalty findings were therefore not finally affirmed. en-us Mon, 10 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781147 Incomplete laboratory test reports could not conclusively sustain classification of the imported goods as kerosene under tariff heading 27101910 because essential parameters had not been tested. Applying the principle that customs classification must rest on the goods' essential characteristics and their closest resemblance to the competing entry, the authority could not rely on inconclusive scientific evidence alone. As retesting was unavailable, the matter was remanded for fresh adjudication with expert assistance, and cross-examination was to be permitted if expert material was relied upon. The existing classification, confiscation, and penalty findings were therefore not finally affirmed. Case-Laws Customs Mon, 10 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781147