The “most akin” test

1 judgment tagged with this keyword in the official report. Filter or search within these · Subject index

• Gastrade International v. Commissioner of Customs, Kandla
  2025 INSC 41128 March 2025Disposed of

  Whether, the imported goods is to be treated as Base Oil as claimed by the appellants or High Speed Diesel (HSD) determined by the Customs Authorities, which is contested by the appellants. The High Court had concluded that the…