Classification dispute over electroplating chemicals failed where Revenue could not substantiate any basis to overturn the accepted classification.

Classification of electroplating chemicals could not be disturbed where the lower authorities had accepted the classification on the record before them and the Revenue failed to substantiate its contrary case. Reliance on an earlier order was insufficient because that order was not produced and no satisfactory material showed that the products were different. In the absence of proof warranting appellate interference, the demand could not be sustained and the assessee's classification and deletion of the demand remained undisturbed.

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Issues: Whether the Revenue established grounds to disturb the classification accepted by the lower authorities and sustain the duty demand.

Analysis: The demand arose from a classification dispute concerning electroplating chemicals. The lower authorities had accepted classification based on the materials on record and the department's reliance on an earlier order was not supported by production of that order or any satisfactory material to show that the products involved were different. In the absence of substantiation, the appellate interference sought by the Revenue could not be justified.

Conclusion: The appeal was not sustainable and was dismissed, leaving the assessee's classification and the dropping of the demand undisturbed.

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