https://www.taxtmi.com/caselaws?id=337392 In tariff classification disputes, the party seeking reclassification bears the evidentiary burden, and a declared entry will stand where the record does not support the proposed alternative classification. On the material available, fused silica was not shown to be glass microspheres or glass beads under heading 7018 2000, so classification under heading 2505 1019 was upheld. Procedural objections based on delay and the absence of fresh evidence did not justify disturbing the appellate order, as the delay application had already been filed and the matter was decided on the existing record. The impugned order was sustained and the assessee's classification accepted. en-us Tue, 29 Nov 2016 00:00:00 +0530 Fri, 05 Jan 2018 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337392 In tariff classification disputes, the party seeking reclassification bears the evidentiary burden, and a declared entry will stand where the record does not support the proposed alternative classification. On the material available, fused silica was not shown to be glass microspheres or glass beads under heading 7018 2000, so classification under heading 2505 1019 was upheld. Procedural objections based on delay and the absence of fresh evidence did not justify disturbing the appellate order, as the delay application had already been filed and the matter was decided on the existing record. The impugned order was sustained and the assessee's classification accepted. Case-Laws Customs Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337392