CESTAT Kolkata: Base Oil Classification Rejected as CRCL Report Said “May Be”

The Customs Authority alleged that goods declared as “machinery oil”/“machinery lubricant oil” were actually “base oil”, relying principally on reports from CRCL, Kolkata and CRCL, New Delhi. The Tribunal observed that the CRCL reports did not establish that the imported goods were base oil. Orgo Chem Ltd., [2008(226)ELT 9 (S.C.)]Five Alternative SEO TitlesCESTAT Quashes Customs Reclassification of Machinery Oil as Base OilCESTAT Sets Aside Base Oil Classification for Imported Machinery OilCESTAT Deletes Duty Demand After Rejecting Base Oil ReclassificationCESTAT Allows Appeal Against Customs Revaluation of Machinery Oil ImportsCESTAT Sets Aside Confiscation and Penalties in Machinery Oil CaseSource: supplied CESTAT Kolkata order. The suggestion of CRCL, in the said test reports provides that the samples ‘may be’ of base oil, which means it ‘may not be’ of base oil. Moreover, the attempt of the authority to classify the imported goods as ‘base oil’ is bereft of any evidence and hence, not maintainable.