https://www.taxtmi.com/caselaws?id=783948 The dominant issue was whether the imported "penetrating oil" was misclassified as a lubricating preparation under CTH 3403 9900 and should instead be treated as adulterated diesel/petroleum classifiable under CTH 2710 1990 with consequential valuation enhancement. The Tribunal held that CTH 3403 can cover lubricating preparations even where petroleum oil exceeds 70% by weight when it is a basic constituent, and the contrary reading adopted in appeal was erroneous. Relying on technical literature and the test report, it found that a high hydrocarbon content, including lighter fractions, is consistent with penetrating oil blends and the report did not establish adulterated diesel or IS 1460 compliance. As the Department failed to discharge the burden to reclassify, the appeals were allowed. en-us Fri, 19 Dec 2025 00:00:00 +0530 Wed, 24 Dec 2025 11:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783948 The dominant issue was whether the imported "penetrating oil" was misclassified as a lubricating preparation under CTH 3403 9900 and should instead be treated as adulterated diesel/petroleum classifiable under CTH 2710 1990 with consequential valuation enhancement. The Tribunal held that CTH 3403 can cover lubricating preparations even where petroleum oil exceeds 70% by weight when it is a basic constituent, and the contrary reading adopted in appeal was erroneous. Relying on technical literature and the test report, it found that a high hydrocarbon content, including lighter fractions, is consistent with penetrating oil blends and the report did not establish adulterated diesel or IS 1460 compliance. As the Department failed to discharge the burden to reclassify, the appeals were allowed. Case-Laws Customs Fri, 19 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783948