https://www.taxtmi.com/caselaws?id=167221 The Tribunal ruled in favor of Lever, determining that Sunsilk Hair Conditioner should be classified under Item 68 of the Central Excise Tariff Schedule (CET) instead of Item 14F(ii). The decision highlighted the Department's lack of substantial evidence to support their classification stance and emphasized the importance of the burden of proof resting on the revenue to establish proper classification. Lever's appeal succeeded, with the Tribunal underscoring the significance of considering and not arbitrarily rejecting affidavits as a valid mode of proof in such cases. en-us Tue, 21 Aug 1984 00:00:00 +0530 Thu, 11 Dec 2014 18:40:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167221 The Tribunal ruled in favor of Lever, determining that Sunsilk Hair Conditioner should be classified under Item 68 of the Central Excise Tariff Schedule (CET) instead of Item 14F(ii). The decision highlighted the Department's lack of substantial evidence to support their classification stance and emphasized the importance of the burden of proof resting on the revenue to establish proper classification. Lever's appeal succeeded, with the Tribunal underscoring the significance of considering and not arbitrarily rejecting affidavits as a valid mode of proof in such cases. Case-Laws Central Excise Tue, 21 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167221