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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Imported petroleum product: partial testing and non categorical reports cannot sustain classification as high speed diesel under tariff rules.</h1> Classification requires evidence addressing all IS 1460:2005 parameters or, where full conformity is lacking, a Rule 4 'most akin' analysis showing closest resemblance among candidate headings based on reliable, reasoned laboratory results and expert opinion; partial testing or non categorical reports do not suffice to support penal or confiscatory measures.

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