https://www.taxtmi.com/caselaws?id=792246 Customs classification as Superior Kerosene Oil requires conformity with all mandatory parameters in BIS specification IS 1459:1974, as incorporated by the supplementary note to Chapter 27. Laboratory reports that omit prescribed parameters are inconclusive and cannot support reclassification from Industrial Composite Solvent, confiscation or penalties. The appellate power to confirm, modify or annul an original order does not permit inconsistent modification of the same order in a separate departmental appeal without giving the assessee a reasonable opportunity of hearing. Consequently, the reclassification, related confiscation and penalties, and enhancement of redemption fine were set aside. 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 Customs classification as Superior Kerosene Oil requires conformity with all mandatory parameters in BIS specification IS 1459:1974, as incorporated by the supplementary note to Chapter 27. Laboratory reports that omit prescribed parameters are inconclusive and cannot support reclassification from Industrial Composite Solvent, confiscation or penalties. The appellate power to confirm, modify or annul an original order does not permit inconsistent modification of the same order in a separate departmental appeal without giving the assessee a reasonable opportunity of hearing. Consequently, the reclassification, related confiscation and penalties, and enhancement of redemption fine were set aside. Case-Laws Customs Tue, 12 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792246