https://www.taxtmi.com/circulars?id=69013 Representative sealed samples of petroleum consignments in the specified tariff range must be drawn and sent to CRCL for testing; assessing officers may require testing where classification is doubtful. Exceptions allow final or provisional second-check assessment when importer demonstrates manufacturer/actual-user status and uploads a valid Previous Test Report (not older than six months) or where AEO Tier 2/3 holders submit PTRs or original manufacturer certificates covering standardized test parameters. Facilitation is denied on specific intelligence, suspicion of mis-declaration, or system interdiction; clearance depends on verification of test reports and regulatory compliance. en-us Thu, 26 Jun 2025 00:00:00 +0530 Mon, 08 Dec 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=69013 Representative sealed samples of petroleum consignments in the specified tariff range must be drawn and sent to CRCL for testing; assessing officers may require testing where classification is doubtful. Exceptions allow final or provisional second-check assessment when importer demonstrates manufacturer/actual-user status and uploads a valid Previous Test Report (not older than six months) or where AEO Tier 2/3 holders submit PTRs or original manufacturer certificates covering standardized test parameters. Facilitation is denied on specific intelligence, suspicion of mis-declaration, or system interdiction; clearance depends on verification of test reports and regulatory compliance. Circulars Customs Thu, 26 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/circulars?id=69013