https://www.taxtmi.com/caselaws?id=785850 CESTAT examined classification of seized petroleum fractions using the "most akin" test and found samples matched DMX-type distillate marine fuel on tested parameters despite cloud point deviations. The tribunal treated cloud point as a non-determinative parameter under the applicable fuel specification, rejecting seizure based solely on that single non-essential parameter. As a consequence, provisional release conditions were held unsustainable, two bank guarantees furnished for release are liable to be discharged, and other release conditions must be modified consistent with the cited Gujarat High Court decision. en-us Mon, 19 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785850 CESTAT examined classification of seized petroleum fractions using the "most akin" test and found samples matched DMX-type distillate marine fuel on tested parameters despite cloud point deviations. The tribunal treated cloud point as a non-determinative parameter under the applicable fuel specification, rejecting seizure based solely on that single non-essential parameter. As a consequence, provisional release conditions were held unsustainable, two bank guarantees furnished for release are liable to be discharged, and other release conditions must be modified consistent with the cited Gujarat High Court decision. Case-Laws Customs Mon, 19 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785850