Classification of goods: tribunal treated unauthorised laboratory testing as undermining test reports, affecting customs classification and valuation.
Classification turned on whether imports were furnace oil or waste oil, with the tribunal emphasising the necessity that laboratory test reports originate from a laboratory authorised to analyse the substance; unauthorised testing undermined the reports' evidentiary weight and, accordingly, the tribunal accepted the appellant's declared classification and valuation while stressing reliance on duly authorised, competent laboratories for customs determinations.