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of <h1>Customs classification dispute: inconclusive tests bar treating Base Oil SN 50 as HSD under Rule 4, Chapter 27</h1> In a customs classification dispute over an imported petroleum product declared as 'Base Oil SN 50,' the Supreme Court examined whether it should be classified as Base Oil or High Speed Diesel (HSD) under Chapter 27. The Court held that, since none of the three laboratories tested all mandatory IS 1460:2005 parameters, and no expert gave a clear opinion that the product was HSD or 'most akin' to HSD, the evidence was inconclusive. It rejected the High Court's reliance on mere preponderance of probability, emphasizing the mandatory use of the General Rules for Interpretation, particularly Rule 4's 'most akin' test. Confiscation and penalties were set aside, with directions to upgrade customs laboratory testing capabilities.
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