https://www.taxtmi.com/caselaws?id=362701 In a tariff classification dispute over product P-100, an inconclusive departmental test report and unresolved laboratory uncertainty could not justify shifting classification to Heading 3824. The record showed that further clarification from the chemical examiner was required, yet the lower authority proceeded without obtaining it. The Revenue bore the burden of proving the proposed classification, and the materials on record did not satisfactorily discharge that burden. The proposed change in classification was therefore not sustained, and the classification dispute was resolved in favour of the assessee. en-us Fri, 08 Jun 2018 00:00:00 +0530 Sat, 06 Apr 2019 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362701 In a tariff classification dispute over product P-100, an inconclusive departmental test report and unresolved laboratory uncertainty could not justify shifting classification to Heading 3824. The record showed that further clarification from the chemical examiner was required, yet the lower authority proceeded without obtaining it. The Revenue bore the burden of proving the proposed classification, and the materials on record did not satisfactorily discharge that burden. The proposed change in classification was therefore not sustained, and the classification dispute was resolved in favour of the assessee. Case-Laws Central Excise Fri, 08 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362701