2025 (4) TMI 1022 - SCH - Customs

Classification as Naphtha under Tariff Item 27101290 or as Natural Gasoline Liquid (NGL) under Tariff Item 27101220 - Department responsibility to discharge burden cast on it to establish their claim for classification of goods - it was held by CESTAT that the classification of goods as Naphtha under Tariff item 27101290 as declared by the appellant is held to be correct. - HELD THAT - There are no good reason to interfere with the impugned order dated 28.10.2024 passed by the Customs Excise Service Tax Appellate Tribunal West Zonal Bench at Ahmedabad. Appeal dismissed.

Summary

The Supreme Court, through Justices J. B. Pardiwala and R. Mahadevan, condoned the delay and declined to interfere with the impugned order dated 28.10.2024 of the Customs, Excise & Service Tax Appellate Tribunal, West Zonal Bench at Ahmedabad. The Court held that there was "no good reason to interfere" and accordingly dismissed the appeals. All pending applications were disposed of.