https://www.taxtmi.com/caselaws?id=80292 The Tribunal allowed the appeal and granted relief to the appellants by setting aside the impugned order. The product was classified under heading 15.08/13 as "fatty alcohols" rather than under heading 34.01/7(2) as "artificial wax," leading to the rejection of the refund claim. The Tribunal emphasized that the invoice description as "fatty alcohol" was prima facie evidence of the product's trade classification, ultimately supporting the appellants' position and resulting in a favorable outcome for them. en-us Thu, 23 Nov 1989 00:00:00 +0530 Wed, 15 Jun 2011 18:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80292 The Tribunal allowed the appeal and granted relief to the appellants by setting aside the impugned order. The product was classified under heading 15.08/13 as "fatty alcohols" rather than under heading 34.01/7(2) as "artificial wax," leading to the rejection of the refund claim. The Tribunal emphasized that the invoice description as "fatty alcohol" was prima facie evidence of the product's trade classification, ultimately supporting the appellants' position and resulting in a favorable outcome for them. Case-Laws Customs Thu, 23 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80292