https://www.taxtmi.com/caselaws?id=124031 The Tribunal upheld the first Appellate order classifying goods under Heading 33.03, rejecting the Revenue's appeal seeking classification under Heading 33.07 based on the product's purpose for the human body. The Tribunal found the original classification appropriate, emphasizing the lack of material supporting an alternative classification and the irrelevance of user criteria without proper evidence. Consequently, the Revenue's appeal was deemed unsuccessful. en-us Wed, 23 Jul 2008 00:00:00 +0530 Mon, 24 Sep 2012 17:22:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124031 The Tribunal upheld the first Appellate order classifying goods under Heading 33.03, rejecting the Revenue's appeal seeking classification under Heading 33.07 based on the product's purpose for the human body. The Tribunal found the original classification appropriate, emphasizing the lack of material supporting an alternative classification and the irrelevance of user criteria without proper evidence. Consequently, the Revenue's appeal was deemed unsuccessful. Case-Laws Central Excise Wed, 23 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124031