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In addition, the Respondent has also tabulated the following parameters which according to him were tested and reported in the said Test Report dated 07.01.2020. Thereafter, the Respondent has held that "As per above Test Reports, I find that tests have been carried out as per specification mentioned in IS 1459/1460 and tested all 10 parameters and confirms to Superior Kerosene Oil/Diesel. " 

      i.   Density at 15°C             = 0.7888 g/ml
     ii.   K. V. at 40°C               = 1.15 cst
   iii.    Flash Point                 = 46oC
    iv.    Acidity (inorganic)         = Nil
     v.    Smoke Point                 = 23 mm
    vi.    Ash Content                 = Nil
   vii.    Initial Boiling Point       = 150.08oC
  viii.    Volume distilled at 200°C   = More than 40%
    ix.    90 % Distilled at           = 236.02oC
     x.    Final Boiling Point         = 248.9oC

16.1.3 What the Respondent has failed to appreciate is that there are 8 parameters/properties under the IS 1459: 1974 which are required to be tested and reported for confirming whether a product is kerosene or not and not 10, as otherwise held by him. What the Respondent has further failed to appreciate, that though the Test Report has reported 9 parameters, however, in effect these are only 6 parameters which have been tested and reported in the Test Report, as Initial Boiling Point, Final Boiling Point, Volume Distilled at 200°C and 90% distilled at, form part of a single parameter viz. Distillation Range.

16.3 Bills of Entry No.6025517 dated 10.12.2019 and corresponding Test Report No. 232 SIIB (I) dated 17.12.2019 16.3.1 Insofar as the Bill of Entry No. 6025517dated 10.12.2019 is concerned, reliance has been placed on the Test Reports No. 232 dated 17.12.2019 by the Respondent to hold that the consignment imported is Kerosene. In addition, the Respondent has, after tabulating the parameters tested and reported in the said Test Report dated 17.12.2019 held that "As per above Test Reports, I find that tests have been carried out as per specification mentioned in IS 1459/1460 and tested all 10 parameters and confirms to Superior Kerosene Oil/Diesel. "In this regards, the Appellant submits that the said reliance placed by the Respondent on the Test Report and the conclusions drawn thereon is completely untenable to say the least. 16.3.2. What the Respondent has failed to appreciate, there are 8 parameters/properties under the IS 1459: 1974 which are required to be tested and reported for confirming whether a product is kerosene or not and not 10 parameters, as otherwise held by him. What the Respondent has further failed to appreciate, that though the Test Report has reported 10 parameters, however, in effect these are only 7 parameters which have been tested and reported in the Test Report as Initial Boiling Point, Final Boiling Point, Volume Distilled at 200°C and 90% distilled at, form part of a single parameter viz. Distillation Range. In view thereof, the Respondent has erred in holding that 10 parameters have been tested.

19. Thus, the ld. Counsel further urges that two test reports dated 07.01.2020 and 10.01.2020 issued in respect of the two bills of entry dated 17.12.2020 and 04.01.2020 respectively are completely inconclusive and unreliable. He further urges that the Bill of Entry-wise submissions is as follows:-

19.1 Bill of Entry No. 6110507 dated 17.12.2019 and Test Report No.

18 dated 07.01.2020  The Appellant submits that it had, in its reply, categorically brought on record that with regard to the product/ consignment imported under Bill of Entry No.6110507 dated 17.12.2020, the Customs had initially drawn samples and forwarded the same to DYCC, JNCH for ascertaining the true nature of the consignment in question. It is submitted that DYCC, vide its Test Report No. 2635 SIIB (I) dated 20.12.2019, had, after testing the parameters of "density, flash point (PMCC), kinematic viscosity, Ash content, temperature at 85% and 95% recovery, initial and final boiling point", clearly opined that the product is neither kerosene nor diesel.