https://www.taxtmi.com/caselaws?id=792246 Tariff classification depends on the entry, relevant notes and the General Rules for Interpretation of the Customs Tariff. Where the BIS specification for Superior Kerosene Oil requires compliance with all prescribed parameters, incomplete laboratory reports that test only some parameters are insufficient to conclusively support reclassification as Superior Kerosene Oil. Such inconclusive reports cannot safely sustain confiscation or penalty. The note also addresses appellate power under Section 128A of the Customs Act, stating that an appellate authority cannot enhance redemption fine in a separate departmental appeal without observing the requirement of reasonable opportunity to the assessee; an order passed beyond that power is unsustainable. en-us Tue, 12 May 2026 00:00:00 +0530 Mon, 25 May 2026 11:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792246 Tariff classification depends on the entry, relevant notes and the General Rules for Interpretation of the Customs Tariff. Where the BIS specification for Superior Kerosene Oil requires compliance with all prescribed parameters, incomplete laboratory reports that test only some parameters are insufficient to conclusively support reclassification as Superior Kerosene Oil. Such inconclusive reports cannot safely sustain confiscation or penalty. The note also addresses appellate power under Section 128A of the Customs Act, stating that an appellate authority cannot enhance redemption fine in a separate departmental appeal without observing the requirement of reasonable opportunity to the assessee; an order passed beyond that power is unsustainable. Case-Laws Customs Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792246