https://www.taxtmi.com/caselaws?id=74509 Imported goods were classified for additional duty by reference to whether they fell under Tariff Item 68 or Tariff Item 65 of the erstwhile Central Excise Tariff. The Tribunal held that, on the record, the Revenue had not produced material to show predominant use supporting classification under Tariff Item 65, and the absence of evidence that the goods were used as rubber processing chemicals favoured the assessees' claim. Applying the same reasoning as an earlier Tribunal decision on the identical classification issue, the goods were treated as classifiable under Tariff Item 68, with consequential relief to the assessees. en-us Fri, 16 Oct 1987 00:00:00 +0530 Thu, 09 Jun 2011 12:59:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74509 Imported goods were classified for additional duty by reference to whether they fell under Tariff Item 68 or Tariff Item 65 of the erstwhile Central Excise Tariff. The Tribunal held that, on the record, the Revenue had not produced material to show predominant use supporting classification under Tariff Item 65, and the absence of evidence that the goods were used as rubber processing chemicals favoured the assessees' claim. Applying the same reasoning as an earlier Tribunal decision on the identical classification issue, the goods were treated as classifiable under Tariff Item 68, with consequential relief to the assessees. Case-Laws Central Excise Fri, 16 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74509