https://www.taxtmi.com/caselaws?id=110673 Classification of the product as sugar confectionery could not be sustained because the Revenue produced no evidence that trade or consumers understood it in that manner. In the absence of material supporting market nomenclature, the Tribunal upheld the classification accepted by the Commissioner (Appeals) under Chapter Heading 2001.10 as a preparation of vegetables, fruits and nuts. The decision confirms that a reclassification claim based on trade understanding must be proved by evidence and cannot rest on assertion alone. en-us Wed, 21 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 11:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110673 Classification of the product as sugar confectionery could not be sustained because the Revenue produced no evidence that trade or consumers understood it in that manner. In the absence of material supporting market nomenclature, the Tribunal upheld the classification accepted by the Commissioner (Appeals) under Chapter Heading 2001.10 as a preparation of vegetables, fruits and nuts. The decision confirms that a reclassification claim based on trade understanding must be proved by evidence and cannot rest on assertion alone. Case-Laws Central Excise Wed, 21 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110673