https://www.taxtmi.com/caselaws?id=92458 Classification under the Central Excise tariff must be based on evidence of the goods' true character, and procedural lapses alone cannot justify reclassifying woollen fabrics. The record indicated that the assessee had earlier enjoyed exemption for shoddy blankets, and no material showed that the goods had ceased to be treated as such during the relevant period. Non-maintenance of operation cards or non-compliance with a Board circular and trade notice, without supporting evidence, was insufficient to sustain the Revenue's classification under the disputed sub-heading. en-us Fri, 17 Sep 1999 00:00:00 +0530 Tue, 01 Nov 2011 17:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92458 Classification under the Central Excise tariff must be based on evidence of the goods' true character, and procedural lapses alone cannot justify reclassifying woollen fabrics. The record indicated that the assessee had earlier enjoyed exemption for shoddy blankets, and no material showed that the goods had ceased to be treated as such during the relevant period. Non-maintenance of operation cards or non-compliance with a Board circular and trade notice, without supporting evidence, was insufficient to sustain the Revenue's classification under the disputed sub-heading. Case-Laws Central Excise Fri, 17 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92458