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    <title>Candy &quot;Swad&quot; Tax Classification Dispute: Ayurvedic Medicine at 6% or Confectionery at 10%, Burden of Proof Unmet.</title>
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    <description>Classification of goods - candy, namely “Swad” - classified as Ayurvedic medicine and taxable at 6% or as confectionery item taxable at 10%? - The burden was on the Assessing Officer if according to the AO it was a confectionery item, and it did not lead any evidence or produced any material or evidence to discharge the onus. - HC</description>
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