https://www.taxtmi.com/caselaws?id=127070 The Tribunal concluded that the Revenue failed to establish that the gases produced during the manufacture of HR Coils were carbon monoxide and thus liable to duty. Expert evidence supporting the appellant's position was unrebutted. The Tribunal granted a waiver of the pre-deposit requirement and stayed recovery pending appeal disposal, emphasizing the Revenue's burden of proof for classification. The matter was expedited due to substantial revenue implications. en-us Mon, 29 Sep 2008 00:00:00 +0530 Tue, 19 Feb 2013 15:23:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127070 The Tribunal concluded that the Revenue failed to establish that the gases produced during the manufacture of HR Coils were carbon monoxide and thus liable to duty. Expert evidence supporting the appellant's position was unrebutted. The Tribunal granted a waiver of the pre-deposit requirement and stayed recovery pending appeal disposal, emphasizing the Revenue's burden of proof for classification. The matter was expedited due to substantial revenue implications. Case-Laws Central Excise Mon, 29 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127070