Revenue appeal dismissed as product classified as phenol formaldehyde resin; burden of proof not discharged

SC upheld the Tribunal's finding that the assessee's product was correctly classified as "Phenol Formaldehyde Resin" and not "Other Phenolic Resins" as contended by the revenue. The Court held that the burden of proving incorrect classification lay on the revenue, which had failed to produce any evidence to rebut the assessee's claim. Treating the Tribunal's conclusion as a pure finding of fact, the SC found no ground for interference. The civil appeal filed by the revenue was dismissed, with no order as to costs.

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The Tribunal found that the burden was on the revenue to prove that the product was not "Phenol Formaldehyde Resin" as claimed by the assessee but was "Other Phenolic Resins," and the revenue "did not lead any evidence." Because the revenue failed to discharge this burden, the Tribunal's determination is a finding of fact that does not warrant interference. On that basis the appeal was dismissed and no costs were ordered.

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