https://www.taxtmi.com/caselaws?id=330734 Classification of the cleared goods depended on the sample tested from the factory, which the chemical examiner reported as an uncoated sheet of paperboard. In the absence of any purchase order or other evidence showing supply of coated paper to government consignees, end use could not displace the test report or the tariff description applicable to the goods. The goods were therefore correctly classifiable under sub-heading 4802.10 of the Central Excise Tariff Act, 1985, and not under sub-heading 4810.10. On that basis, the demand and penalty were held not sustainable. en-us Fri, 20 May 2016 00:00:00 +0530 Thu, 04 Aug 2016 11:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330734 Classification of the cleared goods depended on the sample tested from the factory, which the chemical examiner reported as an uncoated sheet of paperboard. In the absence of any purchase order or other evidence showing supply of coated paper to government consignees, end use could not displace the test report or the tariff description applicable to the goods. The goods were therefore correctly classifiable under sub-heading 4802.10 of the Central Excise Tariff Act, 1985, and not under sub-heading 4810.10. On that basis, the demand and penalty were held not sustainable. Case-Laws Central Excise Fri, 20 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330734