2023 (9) TMI 241

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....rtment felt that the description of the goods provided in the Bill of Entry cannot be accepted and accordingly sent the representative sample of imported goods for testing to Deputy Chief Chemist, CRCL. The report submitted by CRCL confirmed that the specification of the imported goods was Kerosene (SKO) confirming the standards under IS 1459:2018. On the basis of the test report, the Department initiated show cause proceedings against the appellant, which culminated into the adjudication Order-in-Original dated 23.11.2020, wherein the original authority has rejected the classification claimed by the appellant under CTH 27101990 as "Mineral Hydrocarbon Oil" and ordered for classifying the imported goods under CTH 27101910. The said classifi....

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.... He further submitted that issue arising out of the present dispute is no more res integra in view of the Final Order Nos. A/85436-85437/2022 dated 09.05.2022 passed by this Tribunal in the case of Shri Jethanand Rohra and others Vs. Commissioner of Customs (Import). 3. On the other hand, the learned AR appearing for the Revenue reiterated the findings recorded in the impugned order. 4. Heard both sides and examined the case records. 5. We find that the Department has proceeded against the appellant mainly based on the test report dated 15.01.2020 furnished by the CRCL, certifying the imported goods to be of Kerosene (SKO). However, we find that while testing the imported goods, the said agency has not confirmed to the IS 1459:2018 by te....