SC, Reclassification unsustainable without furnishing relied upon test reports: Case of Oswal Petrochemicals Limited vs CCE, SC Judgement Dated 28th April 2025. The apex court held that re-classifying products based on the test report, which was leading to consequential differential duty demand, was not furnished to the appellant hence the same was in clear violation of principles of natural justice. Thus, order justifying re-classification cannot be sustained. (SC Judgement Dated 28/04/2025)