https://www.taxtmi.com/caselaws?id=371321 Contemporaneous tax invoices were treated as the primary evidence for classifying the goods, and they supported classification as Micro Cellular Rubber Blocks rather than Micro Cellular Rubber Sheets; the Revenue's reliance on VAT and transport documents was found insufficient to displace that evidence. Even on the alternate view that the goods were sheets, the exemption for Micro Cellular Rubber sheets used in making soles, heels, or combined soles and heels was held available because customer affidavits showed the required end use and the Revenue produced no rebuttal evidence. On that basis, the demand, penalty, and confiscation could not be sustained. en-us Thu, 29 Nov 2018 00:00:00 +0530 Mon, 03 Dec 2018 09:01:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371321 Contemporaneous tax invoices were treated as the primary evidence for classifying the goods, and they supported classification as Micro Cellular Rubber Blocks rather than Micro Cellular Rubber Sheets; the Revenue's reliance on VAT and transport documents was found insufficient to displace that evidence. Even on the alternate view that the goods were sheets, the exemption for Micro Cellular Rubber sheets used in making soles, heels, or combined soles and heels was held available because customer affidavits showed the required end use and the Revenue produced no rebuttal evidence. On that basis, the demand, penalty, and confiscation could not be sustained. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371321