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TMI Blog2022 (2) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and reported, the department cannot conclude that the goods conform IS : 1459 : 2018 (kerosene) and not IS : 1745 : 2018 LAWS. When the department does not accept the classification declared by the importer and rejects the classification stated in the suppliers analysis certificate, the burden lies upon the department to establish the correct classification. In a similar issue, the Tribunal in the case of SWARNA OIL SERVICES, SM TRADING COMPANY VERSUS COMMISSIONER OF CUSTOMS, MUNDRA [ 2020 (6) TMI 70 - CESTAT AHMEDABAD ] held that if all the eight parameters are not tested, the evidence adduced in the nature of test reports cannot be relied to conclude the classification of the goods as Kerosene. The Commissioner (Appeals) has follow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the samples would meet the requirement of Kerosene SPES as per IS : 1459 : 2018. It was also stated that the burning quality could not be tested as the facility is not available with them. 3. The department thus held that the goods are Kerosene and Super Kerosene oil classifiable CTH 27101910 which are restricted for import and allowed to be imported only through State Trading Enterprise. 4. After due process of law, the classification of CTH 27101990 declared by the respondents was rejected by the original authority and the goods were ordered to be classified under CTH 27101910. The adjudicating authority ordered for confiscation of the goods. However, an option was given to redeem the goods for re-export purpose only on payment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rameters were not tested by the laboratory. The reports therefore cannot be relied. The very same issue was considered by the Tribunal in the case of Swarna Oil Services, SM Trading Company Vs. Commissioner of Customs, Mundra reported in 2020 (6) TMI 70 - CESTAT Ahmedabad wherein the Tribunal held that all the eight parameters have to be satisfied in order to classify the goods under Kerosene. It is the burden of the department to establish that the goods fall under particular Tariff entry. It is submitted on behalf of the appellants that the goods correctly fall under CTH 27101990. They prayed for dismissing the appeals filed by Revenue. 8. Heard both sides and perused the records. 9. As seen from the facts narrated above, the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Copper strip corrosion for 3 hrs @ 50˚ C Nor worse than No.1 1a 1a 1a 1a 1 1 v) Distillation a. Percent recovered below 200˚ C Min. b. Final boiling point ˚C, Max 20 300˚ C 50 254˚ C 62 244˚ C 68.5 242˚ C 55.5 249.5˚ C 200 vi) Flash Point (Abel) Min. 35 39˚ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed and reported, the department cannot conclude that the goods conform IS : 1459 : 2018 (kerosene) and not IS : 1745 : 2018 LAWS. When the department does not accept the classification declared by the importer and rejects the classification stated in the suppliers analysis certificate, the burden lies upon the department to establish the correct classification. In a similar issue, the Tribunal in the case of Swarna Oil Services, SM Trading Company (supra) held that if all the eight parameters are not tested, the evidence adduced in the nature of test reports cannot be relied to conclude the classification of the goods as Kerosene. The Commissioner (Appeals) has followed and applied the said decision. 12. After appreciating the records p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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