Department’s Classification not acceptable Without Conclusive Evidence: SC

Gastrade International Vs Commissioner Of Customs (Supreme Court of India) Importer be given benefit of doubt in a case where classification adopted by the Department cannot be accepted due to inconclusive evidence. The real test for classification would be as to whether any goods or substance in question is “most akin” or bears the closest resemblance or similarity to any of the specified goods mentioned under the Headings and relative Section or Chapter Notes under the Tariff Act, and not by applying the test of preponderance of probability The Revenue authorities cannot take act...