Onus on Revenue to establish imported goods classifiable under ...

Imported goods correctly classified as Naphtha, not Natural Gas Liquid (NGL), by appellant. Revenue failed to prove otherwise.

Case Laws Customs

October 30, 2024

Onus on Revenue to establish imported goods classifiable under Tariff Item 2710 1220 as Natural Gasoline Liquid (NGL) not discharged. Classification of goods as Naphtha under Tariff Item 27101290 declared by appellant held correct. When department fails to discharge burden of proving claimed classification, entire proceeding vitiated. Settled law that if department doesn't discharge onus for classification claim, appellant's declared classification upheld.

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Onus on Revenue to establish imported goods classifiable under ...

Imported goods correctly classified as Naphtha, not Natural Gas Liquid (NGL), by appellant. Revenue failed to prove otherwise.

Case Laws Customs

October 30, 2024

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