Imported goods classified as 'other' instead of 'Naphtha' due to lack of evidence of prescribed ASTM D86...

Imported goods classified as 'other' instead of 'Naphtha' due to lack of evidence of prescribed ASTM D86 testing method followed. Appellant argued witness changed stance during cross-examination, further questioning denied. Tribunal found lab records didn't mention prescribed test details despite witness's oral insistence. Appellant produced quality certificate from loading port stating ASTM D86 method used, meeting requirement. Department's test report didn't indicate procedure. Adjudicating authority's finding that goods aren't 'Naphtha' upheld. Impugned order set aside, appeal allowed. .....

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