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2022 (2) TMI 258 - AT - CustomsClassification of imported goods - Petroleum Hydrocarbon Solvent - Superior Kerosene Oil or not - discharge of burden to prove - the department has challenged the classification only on the basis of one test report of the goods in question which was issued by CRCL Kandla - lack of judicial discipline - appellant submits that the impugned order in appeal was passed without considering facts and the submission and settled law in the present case - HELD THAT:- As per the IS specification for Kerosene i.e. 1459:1974 total eight parameters need to be tested. However, in the test report of CRCL Kandla all the parameters were not admittedly tested - From the communication of the department, it is clear that the IIP Dehradun could not test the parameters of Kerosene. In this fact the test of parameters of Kerosene could not be done conclusively. Therefore, the department did not discharge the burden to prove their case of classification. There are force in the argument of the appellant that the goods imported by them are used as raw material in the manufacture of their final product i.e. solvent. In this regard the appellant post hearing submitted certain documents such as certificate issued by the appellant, invoices copies of their final product and the process flow diagram. From the documents it is established that raw material i.e. Petroleum Hydrocarbon Solvent imported by the appellant is their raw material which is used in the manufacture of their final product such as industrial solvent, thinner etc. This fact also strengthen the case of the appellant that the goods imported by them is not Superior Kerosene Oil. The declaration of the goods and classification made by the appellant in the bill of entry is correct and the department’s claim of classification as Superior kerosene Oil could not be established - appeal allowed - decided in favor of appellant.
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