SC, Department’s Classification not acceptable Without Conclusive Evidence: Case of Gastrade International vs Comm of Customs, SC Judgement Dated 28th March 2025. Though the product was sent for laboratory test in three premier laboratories, these laboratories did not give conclusive finding that the product is indeed HSD and the expert also could not give a definitive opinion. SC held in view of the facts and circumstances, that it would be more appropriate to give the benefit of doubt to the appellants because of the inconclusive evidence, rather than directing for a fresh testing and seeking fresh expert opinion, as a one-time measure. (SC Judgement Dated 28/03/2025)