Customs Re-Classification of Imported Oil Challenged: Improper Re-Valuation and Duty Demand Unjustified Under Review.

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....Valuation of imported goods - machinery oil /machinery lubricant oil - The basis of re-valuation by the department is re-classification of goods and when the re-classification is itself not proper, question of re-valuation of imported goods and/ or demand of any differential duty on the same, cannot arise. - AT....