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Customs - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

Classification of imported goods - Base Oil SN 50 - even if the ...


Department Fails to Prove Base Oil SN 50 as High-Speed Diesel; Classification Claim Collapses in Court.

September 30, 2021

Case Laws     Customs     AT

Classification of imported goods - Base Oil SN 50 - even if the product is base oil or otherwise but since it was not proved by the department beyond doubt that the impugned goods are HSD; the case of department got failed - irrespective of whether the base oil was correctly declared by the appellant or otherwise but since the proposed classification by the department does not sustain the case of department clearly fails, for this reason also the impugned order is not sustainable. - AT

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