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of <h1>Tribunal overturns Customs classification ruling, emphasizes need for conclusive evidence</h1> <h3>SINGHLA SALES CORPN. PVT. LTD. Versus COMMISSIONER OF CUS., AMRITSAR</h3> SINGHLA SALES CORPN. PVT. LTD. Versus COMMISSIONER OF CUS., AMRITSAR - 2002 (141) E.L.T. 806 (Tri. - Del.) Issues:Classification of imported goods under Heading 39.06 or sub-heading 3915.90 of the Customs Tariff Act.Analysis:The main issue in this case is the classification of goods imported by two companies under Heading 39.06 or sub-heading 3915.90 of the Customs Tariff Act. The appellants claimed the goods should be classified under Heading 39.06, while the Commissioner of Customs classified them under sub-heading 3915.90. The advocate argued that the goods were acrylic sheets/off cuts and should be classified under Heading 39.06. He emphasized that the burden of proof lies on the Revenue to refute the classification rendered by the importers, citing relevant case laws. The advocate also highlighted that the goods were of single thermoplastic material, which should not be classified under Heading 39.15 according to Note 7 of Chapter 39.The advocate further contended that the test report provided was not based on chemical analysis, and the Chemical Examiner's opinion was not conclusive. He argued that the Revenue failed to provide sufficient evidence to support their classification under Heading 39.15. The advocate referenced previous court decisions emphasizing the need for proper examination and reasoning in expert opinions. He also challenged the imposition of a redemption fine, stating there was no evidence of profit margin or deliberate misdeclaration.In response, the SDR argued that the goods were waste and scrap of plastics, not in primary form, and should be classified under sub-heading 3915.90. The SDR referenced the Chemical Examiner's report and noted that the goods did not meet the criteria for classification under Heading 39.06. The SDR also mentioned the requirement of a license for importing goods falling under Heading 39.15, justifying the confiscation of the goods and the imposition of a penalty.After considering both sides' submissions, the Tribunal found that the Revenue had not provided sufficient evidence to prove that the goods should be classified under Heading 39.15. The Tribunal emphasized the importance of proper examination and conclusive evidence in determining classification. Citing relevant case laws, the Tribunal ruled in favor of the appellants, allowing all appeals and overturning the classification under sub-heading 3915.90.
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