Classification of goods and the reliance on technical reports for legal decision-making.

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..... e, focusing on the nuances of customs law, specifically in the context of goods classification and the validity of test reports. Key Legal Issues Classification of Goods : The central issue in this case is the determination of whether the imported goods were furnace oil or waste oil. This classification significantly affects the customs duty and compliance requirements. Vali .....

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..... ted. The judgment focused on: Evaluation of Laboratory Competence : The tribunal scrutinized the laboratory s capability and authorization to conduct the tests on the goods in question. Legal Precedents and Circulars : The decision referenced various precedents and circulars to contextualize the legal standards applicable to the laboratory's testing procedures. Im .....

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