https://www.taxtmi.com/caselaws?id=92240 In tariff classification disputes, the revenue must justify any departure from an earlier approved classification by stating the grounds in the notice and producing supporting evidence; a mere assertion is insufficient. The proposed reclassification was therefore not sustained. On the product description of Triple Spur Gear Chain Pully Blocks, the goods were treated as a complex power-transmission mechanism with gears, shafts, chain wheels and bearings, so they were not simple pulleys under Heading 84.83. Applying the product literature and explanatory notes, the goods were classified under Heading 84.25 in favour of the assessee. en-us Tue, 14 Sep 1999 00:00:00 +0530 Mon, 31 Oct 2011 12:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92240 In tariff classification disputes, the revenue must justify any departure from an earlier approved classification by stating the grounds in the notice and producing supporting evidence; a mere assertion is insufficient. The proposed reclassification was therefore not sustained. On the product description of Triple Spur Gear Chain Pully Blocks, the goods were treated as a complex power-transmission mechanism with gears, shafts, chain wheels and bearings, so they were not simple pulleys under Heading 84.83. Applying the product literature and explanatory notes, the goods were classified under Heading 84.25 in favour of the assessee. Case-Laws Central Excise Tue, 14 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92240