https://www.taxtmi.com/caselaws?id=797933 Classification of imported lead-bearing powder required reliable scientific evidence of its composition. Conflicting laboratory reports did not establish that the goods were lead waste and scrap under tariff item 78020090: the results primarily identified lead oxide and lead sulphate, with only minuscule metallic lead. Under the tariff and HSN explanatory notes, lead oxides and sulphates fall in Chapter 28, while heading 7802 covers lead waste and scrap. Documentary descriptions, processing capacity and technical literature could not replace conclusive scientific evidence. Revenue therefore failed to establish classification under heading 7802, leaving the declared classification under heading 2607 undisturbed. en-us Fri, 21 Aug 2026 00:00:00 +0530 Mon, 31 Aug 2026 08:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=797933 Classification of imported lead-bearing powder required reliable scientific evidence of its composition. Conflicting laboratory reports did not establish that the goods were lead waste and scrap under tariff item 78020090: the results primarily identified lead oxide and lead sulphate, with only minuscule metallic lead. Under the tariff and HSN explanatory notes, lead oxides and sulphates fall in Chapter 28, while heading 7802 covers lead waste and scrap. Documentary descriptions, processing capacity and technical literature could not replace conclusive scientific evidence. Revenue therefore failed to establish classification under heading 7802, leaving the declared classification under heading 2607 undisturbed. Case-Laws Customs Fri, 21 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=797933