https://www.taxtmi.com/caselaws?id=790028 Imported goods classified as condensate could not be reclassified as light oil because the department failed to discharge the burden of proving the tariff condition for heading 27101190. The governing note required 90% or more distillation at 210 C, and the word "at" was treated as exact rather than approximate. Later re-testing showing 208 C, together with an Intertek reference to 216 C, did not establish compliance with the specified threshold, and the original clearance based on contemporaneous test material remained undisturbed. The reclassification, demand, and penalties therefore could not be sustained, with consequential relief following. en-us Wed, 15 Apr 2026 00:00:00 +0530 Sat, 18 Apr 2026 08:21:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790028 Imported goods classified as condensate could not be reclassified as light oil because the department failed to discharge the burden of proving the tariff condition for heading 27101190. The governing note required 90% or more distillation at 210 C, and the word "at" was treated as exact rather than approximate. Later re-testing showing 208 C, together with an Intertek reference to 216 C, did not establish compliance with the specified threshold, and the original clearance based on contemporaneous test material remained undisturbed. The reclassification, demand, and penalties therefore could not be sustained, with consequential relief following. Case-Laws Customs Wed, 15 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790028