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2020 (6) TMI 70 - AT - CustomsClassification of imported goods - Petroleum Hydrocarbon Solvent - restricted item or not - whether classified under Chapter Tariff Heading (CTH) 27101990, or under CTH 27101910 as Superior Kerosene Oil (SKO)? - HELD THAT:- It is not in dispute that for a product to be classified under 27101910 as SKO, it has to meet with the specifications in supplementary Note ‘C’ to Chapter 27. From a perusal of the test reports of CRCL Delhi and CRCL Kandla, assuming the same to be correct, notwithstanding the difference in the test results between the two qua the parameter regarding final boiling point. It is seen that out of the 8 parameters on which the sample has to be tested for determining whether or not the same meets with the specifications of Kerosene, it is seen from both the test results that test have not been undertaken with respect to 3 parameters - The law on the question that the burden of classification is on the Revenue is well settled by the Apex Court in the case of [2006 (4) TMI 1 - SUPREME COURT] where it was held that Department has not shown that the subject product is not bought or sold or is not known or is dealt with in the market as Denatured Salt. Department’s own Chemical Examiner after examining the chemical composition has not said that it is not denatured salt. In the absence of evidence that the imported goods meet with all the specifications laid down in supplementary note (c) to chapter 27, for a product to be classified as Kerosene, the case made out by the revenue cannot be sustained. Appeal allowed - decided in favor of appellant.
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