https://www.taxtmi.com/caselaws?id=371724 The Tribunal ruled in favor of the appellant, classifying fragrances under CETH 3302 based on evidence showing consistent supply to industrial consumers and traders. The decision emphasized the importance of evidence in determining correct classification and highlighted the Revenue's burden to provide substantial evidence to challenge a classification. The Tribunal set aside the impugned orders due to the lack of evidence contradicting the appellant's classification, underscoring the significance of product nature, labeling, and usage in classification disputes. en-us Wed, 10 Oct 2018 00:00:00 +0530 Mon, 10 Dec 2018 09:37:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371724 The Tribunal ruled in favor of the appellant, classifying fragrances under CETH 3302 based on evidence showing consistent supply to industrial consumers and traders. The decision emphasized the importance of evidence in determining correct classification and highlighted the Revenue's burden to provide substantial evidence to challenge a classification. The Tribunal set aside the impugned orders due to the lack of evidence contradicting the appellant's classification, underscoring the significance of product nature, labeling, and usage in classification disputes. Case-Laws Central Excise Wed, 10 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371724