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Classification of imported goods - mixed hydro carbon oil - ...


Department Not Required to Prove Hydrocarbon Oil Classification with Mathematical Precision in Import Case.

December 12, 2023

Case Laws     Customs     AT

Classification of imported goods - mixed hydro carbon oil - department is not required to prove its case with mathematical accuracy and beyond reasonable doubt - the observations in the instant case are to be followed, where 10 out of 21 parameters have been tested but conclusion arrived. - AT

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