https://www.taxtmi.com/caselaws?id=75445 Packaged drinking water classification depended on whether the bottles bore a brand name, distinguishing branded goods under sub-heading 2201.19 from unbranded goods under sub-heading 2201.11. The revenue's case failed because no copy of the label was produced with the appeal, and even after opportunity was granted, no material was furnished to support the claim that the goods were branded. In the absence of the primary evidence relied upon to establish the label or mark on the goods, the classification challenge could not be sustained and the appeal was dismissed, leaving the order under challenge undisturbed. en-us Thu, 04 Jun 2009 00:00:00 +0530 Fri, 16 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75445 Packaged drinking water classification depended on whether the bottles bore a brand name, distinguishing branded goods under sub-heading 2201.19 from unbranded goods under sub-heading 2201.11. The revenue's case failed because no copy of the label was produced with the appeal, and even after opportunity was granted, no material was furnished to support the claim that the goods were branded. In the absence of the primary evidence relied upon to establish the label or mark on the goods, the classification challenge could not be sustained and the appeal was dismissed, leaving the order under challenge undisturbed. Case-Laws Central Excise Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75445