https://www.taxtmi.com/caselaws?id=30152 Classification of identical goods remained under Tariff Item 15AA because Revenue did not establish any material difference in the manufacturing process from that considered in the earlier Tribunal ruling. Revenue bore the burden of proving a factual basis for departure from the existing classification. Exemption under Notification No. 101/66 remained available because Revenue did not prove that the surface active preparation exceeded the prescribed limit for its principal active ingredient; the passage of time prevented practical verification of the exact percentage. The classification and exemption findings were therefore maintained against Revenue. en-us Tue, 26 Feb 2008 00:00:00 +0530 Mon, 11 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30152 Classification of identical goods remained under Tariff Item 15AA because Revenue did not establish any material difference in the manufacturing process from that considered in the earlier Tribunal ruling. Revenue bore the burden of proving a factual basis for departure from the existing classification. Exemption under Notification No. 101/66 remained available because Revenue did not prove that the surface active preparation exceeded the prescribed limit for its principal active ingredient; the passage of time prevented practical verification of the exact percentage. The classification and exemption findings were therefore maintained against Revenue. Case-Laws Central Excise Tue, 26 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30152