Incomplete CRCL Test Reports Cannot Justify Reclassification of Imported Solvents as Kerosene: CESTAT Mumbai

Danish Impex Vs Commissioner of Customs (CESTAT Mumbai) CESTAT Sets Aside Kerosene Reclassification Because Laboratory Reports Tested Only Some BIS Parameters; CESTAT Quashes Customs Demand Because All Mandatory BIS Tests Were Not Conducted; Imported Goods Cannot Be Treated as Kerosene Without Complete BIS Compliance Testing; CESTAT Rejects Kerosene Classification Because Customs Test Reports Were Inconclusive. The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, heard appeals filed by Danish Impex challenging Orders-in-Appeal dated 25.06.2021 and 05.10.2023 passed by the C...