2026-VIL-670-CESTAT-AHM-CU
  1. Home
  2. 2026-VIL-670-CESTAT-AHM-CU

CUSTOMS CESTAT Cases

Customs - Classification of imported goods between "condensate" and "light oil" - The imported goods were initially classified as "condensate" under Tariff Heading 27101990 by the Customs authorities, but later the Department sought to re-classify them as "light oil" under Tariff Heading 27101190 after investigation by DRI - The SCN proposed demand of differential duty jointly and severally from the importers/buyers – HELD - The department failed to discharge the burden of proving that the initial classification of the goods as "condensate" under Tariff Heading 27101990 was incorrect. The samples were not drawn in accordance with the prescribed procedures, and the test reports relied upon by the department did not conclusively establish that the goods were "light oil" classifiable under Tariff Heading 27101190 - The burden to prove the correct classification is on the department, which has not been discharged satisfactorily. Neither the test report of Kandla CRCL showing 90% distillation at 208°C nor the Intertek report showing 90% distillation at 216°C meets the criteria laid down by the Supreme Court in Krishna Technochem P. Ltd. case that 90% or more distillation should be "at" 210°C, and not merely "up to" 210°C. The initial classification by the customs authorities as "condensate" under Tariff Heading 27101990 is therefore upheld. Further, the department's case is weakened by the fact that there was revenue neutrality as the higher CVD paid would have been eligible for credit - The initial classification of the goods as "condensate" under Tariff Heading 27101990 is upheld and the appeal is allowed
Download File
show more Judgements  

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Kasi Viswanathan V

Weekly Summary

VIL Video

GSTAT Appeal filed wrongly...
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

Security-Code
New Code?
New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?