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Customs - Highlights / Catch Notes

Home Highlights February 2022 Year 2022 This

Classification of imported goods - Low Aromatic White Spirit - ...

Case Laws     Customs

February 8, 2022

Classification of imported goods - Low Aromatic White Spirit - The IS specification requires that all the eight parameters have to be satisfied in the case of Kerosene. When only seven parameters have been tested 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. - AT

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