Base Oil SN50 cannot be reclassified as HSD in absence of conclusive evidence

Rajkamal Industrial Pvt Ltd Vs C.C. – Kandla (CESTAT Ahmedabad) Conclusion: Base oil SN50 could not be classifiable as High-Speed Diesel (HSD) in absence of any conclusive evidence to hold that the imported product was only HSD and it could be used as Automotive Fuel, the imported base oil in question could not be reclassified as HSD. Held: Assessee-company had imported base oil SN50 vide vessel Al Heera and had filed bills of entry by classifying the above product under CTH 27101960. On an intelligence that the product was HSD and not base oil, the DRI officers boarded the vessels.  Th...