Tariff classification of imported mineral blocks turned on own test reports, not collateral evidence, and the demand failed.

Imported goods were classifiable as rough dolomite blocks under CTI 2518 1000, not rough marble blocks under CTI 2515 1210, because the departmental test reports for the appellants' own consignments described the goods as dolomite composed of calcium and magnesium carbonates. Reclassification based mainly on test reports of other importers' goods and collateral documents could not displace the direct evidence for the disputed consignments. In classification disputes, the Revenue bears the burden of proving the proposed tariff entry, and each consignment must be examined on its own evidence. Refusal of cross-examination and reliance on unrelated material further weakened the case. The resulting duty demand, confiscation, redemption fine and penalties were not sustainable.

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Issues: Whether the imported goods were correctly classifiable as rough dolomite blocks under CTI 2518 1000 or as rough marble blocks under CTI 2515 1210, and whether the consequent demand of duty, confiscation, redemption fine and penalties could be sustained.

Analysis: The representative samples of the impugned consignments were tested by the departmental laboratory and the reports described the goods as dolomite, composed of calcium and magnesium carbonates. The impugned reclassification was built mainly on test reports of similar goods imported by other importers and on collateral documents, while ignoring the test reports pertaining to the appellants' own consignments. In classification matters, the burden rests on the Revenue to establish the proposed tariff entry, and each consignment has to be examined on its own evidence. Where the record contained test reports of the very goods imported by the appellants, those reports could not be displaced by evidence relating to other importers' goods. The refusal of cross-examination and the reliance on material not directly linked to the appellants' consignments further weakened the adjudication.

Conclusion: The goods were held to be classifiable as dolomite blocks under CTI 2518 1000, and the findings on misdeclaration, duty demand, confiscation, redemption fine and penalties were not sustainable.

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