Customs must substantiate classification with test reports & technical evidence, not assumptions

Kalpataru Power Transmission Ltd Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai set aside the customs order on classification of Optical Power Ground Wire (OPGW) cables, holding that Customs failed to produce test reports or factual evidence before denying duty exemption. The Tribunal ruled that classification cannot be based on assumptions, catalogues, or product use, and emphasized that testing and technical verification are mandatory to determine whether fibres are individually sheathed. Citing the rule of best evidence, it held that Revenue bears the burden of proof to establis...