https://www.taxtmi.com/caselaws?id=90913 The Appellate Tribunal CEGAT, Madras, set aside the Collector of Central Excise's classification decision and remanded the case for reevaluation. The Tribunal emphasized that the burden of proof for classification and marketability lies with the revenue, not the appellants, citing an error in placing the burden on the appellants. The fixtures in question were deemed essential to manufacturing processes, distinct from general iron and steel articles. The Tribunal directed the revenue to provide evidence of marketability for proper classification, highlighting the need for a well-reasoned decision based on thorough evaluation. en-us Tue, 23 Mar 1999 00:00:00 +0530 Wed, 12 Oct 2011 15:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90913 The Appellate Tribunal CEGAT, Madras, set aside the Collector of Central Excise's classification decision and remanded the case for reevaluation. The Tribunal emphasized that the burden of proof for classification and marketability lies with the revenue, not the appellants, citing an error in placing the burden on the appellants. The fixtures in question were deemed essential to manufacturing processes, distinct from general iron and steel articles. The Tribunal directed the revenue to provide evidence of marketability for proper classification, highlighting the need for a well-reasoned decision based on thorough evaluation. Case-Laws Central Excise Tue, 23 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90913