https://www.taxtmi.com/caselaws?id=94824 Gulabjal marketed as "Gulabari" was not established as toilet water under Heading 33.03 of the Central Excise Tariff Act because the Revenue adduced no chemical test report or other evidence to support its classification, and the show cause notice gave no reasons for that treatment. The burden to prove classification under Heading 33.03 remained undischarged, so the central excise duty demand was set aside. The Department was left free to pursue the correct classification in appropriate proceedings. en-us Fri, 14 Jan 2000 00:00:00 +0530 Mon, 05 Dec 2011 10:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94824 Gulabjal marketed as "Gulabari" was not established as toilet water under Heading 33.03 of the Central Excise Tariff Act because the Revenue adduced no chemical test report or other evidence to support its classification, and the show cause notice gave no reasons for that treatment. The burden to prove classification under Heading 33.03 remained undischarged, so the central excise duty demand was set aside. The Department was left free to pursue the correct classification in appropriate proceedings. Case-Laws Central Excise Fri, 14 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94824