https://www.taxtmi.com/caselaws?id=165696 The court allowed the petition, setting aside the demand notice and the impugned orders. It ruled that N-Propyl Alcohol should be classified under Item 28, not Item 22(4)(a), and directed the removal of seals on the imported goods in the petitioner's factory. The judgment underscored the importance of proper classification, the burden of proof on the taxing authority, and the non-applicability of estoppel in taxation. en-us Thu, 16 Jul 1981 00:00:00 +0530 Thu, 07 Aug 2014 14:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165696 The court allowed the petition, setting aside the demand notice and the impugned orders. It ruled that N-Propyl Alcohol should be classified under Item 28, not Item 22(4)(a), and directed the removal of seals on the imported goods in the petitioner's factory. The judgment underscored the importance of proper classification, the burden of proof on the taxing authority, and the non-applicability of estoppel in taxation. Case-Laws Customs Thu, 16 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165696