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2022 (2) TMI 309 - AT - CustomsClassification of imported goods - Low Aromatic White Spirit - to be classified under CTH 27101990 or under CTH 27101910? - restricted goods or not - burden to prove - Department holds that the goods are Kerosene and Super Kerosene oil classifiable CTH 27101910 which are restricted for import and allowed to be imported only through State Trading Enterprise - HELD THAT:- The parameters in regard to burning point was not tested and reported. The IS specification requires that all the eight parameters have to be satisfied in the case of Kerosene. When only seven parameters have been tested and reported, the department cannot conclude that the goods conform IS : 1459 : 2018 (kerosene) and not IS : 1745 : 2018 LAWS. When the department does not accept the classification declared by the importer and rejects the classification stated in the suppliers’ analysis certificate, the burden lies upon the department to establish the correct classification. In a similar issue, the Tribunal in the case of SWARNA OIL SERVICES, SM TRADING COMPANY VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [2020 (6) TMI 70 - CESTAT AHMEDABAD] held that if all the eight parameters are not tested, the evidence adduced in the nature of test reports cannot be relied to conclude the classification of the goods as Kerosene. The Commissioner (Appeals) has followed and applied the said decision. The impugned order calls for no interference - Appeal dismissed - decided against Revenue.
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