https://www.taxtmi.com/caselaws?id=358718 The Tribunal dismissed the Revenue's appeal and upheld the classification of Low Aromatic Naphtha (LAN) as 'Naphtha' under subheading 2710.14, finding insufficient evidence to classify LAN as "Other Special Boiling Point Spirit" under subheading 2710.13 or relevant headings post-1.3.2005. The burden of proof was emphasized to be on the Revenue, which failed to establish LAN's classification as "Motor Spirit." Judgment was pronounced on 23.03.2018. en-us Fri, 23 Mar 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358718 The Tribunal dismissed the Revenue's appeal and upheld the classification of Low Aromatic Naphtha (LAN) as 'Naphtha' under subheading 2710.14, finding insufficient evidence to classify LAN as "Other Special Boiling Point Spirit" under subheading 2710.13 or relevant headings post-1.3.2005. The burden of proof was emphasized to be on the Revenue, which failed to establish LAN's classification as "Motor Spirit." Judgment was pronounced on 23.03.2018. Case-Laws Central Excise Fri, 23 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358718