https://www.taxtmi.com/caselaws?id=417615 The tribunal ruled in favor of the appellant as the taxing authorities failed to prove the correct classification of goods as "polyester woven fabric" under CTH 54075490. Due to inconclusive reports and lack of substantial evidence, the burden of proof was not met. Previous judgments emphasized the necessity of concrete evidence for classification. The legal position was settled that if goods are not classifiable under the proposed chapter heading by the revenue, their case fails even if the classification by the assessee is debatable. The appellant's classification stood, and the appeals were allowed with consequential relief. en-us Tue, 25 Jan 2022 00:00:00 +0530 Fri, 28 Jan 2022 09:01:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417615 The tribunal ruled in favor of the appellant as the taxing authorities failed to prove the correct classification of goods as "polyester woven fabric" under CTH 54075490. Due to inconclusive reports and lack of substantial evidence, the burden of proof was not met. Previous judgments emphasized the necessity of concrete evidence for classification. The legal position was settled that if goods are not classifiable under the proposed chapter heading by the revenue, their case fails even if the classification by the assessee is debatable. The appellant's classification stood, and the appeals were allowed with consequential relief. Case-Laws Customs Tue, 25 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417615