https://www.taxtmi.com/caselaws?id=117199 A classification-based duty demand on polyurethane washers was found unsustainable where the test samples were not drawn from the manufacturer's premises and were taken only from the buyer's premises after production had ceased. The seizure mahazar from the other premises was not a relied-upon document in the show cause notice, so the evidentiary link needed to support the classification was inadequate. On that basis, the demand could not rest merely on the sample test results. The duty demand, penalty, and interest were set aside in favour of the assessee. en-us Mon, 02 Jan 2006 00:00:00 +0530 Wed, 20 Jun 2012 18:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117199 A classification-based duty demand on polyurethane washers was found unsustainable where the test samples were not drawn from the manufacturer's premises and were taken only from the buyer's premises after production had ceased. The seizure mahazar from the other premises was not a relied-upon document in the show cause notice, so the evidentiary link needed to support the classification was inadequate. On that basis, the demand could not rest merely on the sample test results. The duty demand, penalty, and interest were set aside in favour of the assessee. Case-Laws Central Excise Mon, 02 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117199