2026-VIL-829-CESTAT-AHM-CU
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CUSTOMS CESTAT Cases

Customs - Classification of imported goods - "Thinner, General Purpose for Synthetic Paints and Varnishes" vs "Petroleum Hydrocarbon Solvent 125/240" – Respondent-assessee classified imported goods as “Thinner, General Purpose for Synthetic Paints and Varnishes” as per IS 14317:1995, whereas according to Revenue, these goods fall under the category of “Petroleum Hydrocarbon Solvent 125/240” as per IS 1745:2018 – HELD - The test reports submitted by the Revenue were inconclusive as they did not cover all the essential parameters required under the two IS specifications. The non-examination of any product on all the parameters laid down by the Customs authority will always lead to uncertainty and doubt, which are required to be removed when dealing with confiscatory proceedings – The Revenue is directed to ensure that proper testing facilities are made available in the appropriate laboratories for undertaking tests for all the essential parameters in the future to avoid such disputes. Considering the fact that the goods have been lying in the Customs area since August 2025, the importer is allowed to provisionally clear the goods on execution of a bond for the full value of the goods supported by a bank guarantee, pending the final determination of the classification - The matter is remanded to the Adjudicating Authority for re-testing of the samples by an appropriate Government laboratory for all the parameters prescribed under the relevant Indian Standards (IS) specifications to determine the exact nature of the goods for correct classification – The appeal is disposed of
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GSTAT Appeal filed wrongly...
By CA Vivek Jalan

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