https://www.taxtmi.com/caselaws?id=467036 Where departmental chemical test reports are materially contradictory to earlier reports, supplier documentation and independent testing, the later disputed departmental report should not be relied upon and a reasonable opportunity for retest must be permitted; classification is governed by demonstrated composition and primary function, so a product shown to contain predominantly mineral oil and whose surface-active property is ancillary is classifiable as a petroleum preparation rather than a surface-active preparation; reliance on an unverified contradictory test cannot sustain demands for mis-declaration and limitation principles may bar the show cause notice under the facts. en-us Wed, 28 Feb 2024 00:00:00 +0530 Tue, 03 Mar 2026 08:43:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467036 Where departmental chemical test reports are materially contradictory to earlier reports, supplier documentation and independent testing, the later disputed departmental report should not be relied upon and a reasonable opportunity for retest must be permitted; classification is governed by demonstrated composition and primary function, so a product shown to contain predominantly mineral oil and whose surface-active property is ancillary is classifiable as a petroleum preparation rather than a surface-active preparation; reliance on an unverified contradictory test cannot sustain demands for mis-declaration and limitation principles may bar the show cause notice under the facts. Case-Laws Customs Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467036