https://www.taxtmi.com/caselaws?id=437241 The Tribunal ruled in favor of the respondent, emphasizing that goods must be classified under the Customs Tariff Heading proposed in the show cause notice. It held that the adjudicating authority cannot classify goods under a different heading without issuing a separate notice, citing the Warner Hindustan Limited case. The Tribunal dismissed the Revenue's appeal, stating that if goods are not classifiable under the proposed heading, the Revenue's case fails. This decision highlights the importance of adhering to the proposed classification in the show cause notice and places the burden of proof on the Revenue to establish correct classification. en-us Fri, 17 Mar 2023 00:00:00 +0530 Tue, 02 May 2023 09:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437241 The Tribunal ruled in favor of the respondent, emphasizing that goods must be classified under the Customs Tariff Heading proposed in the show cause notice. It held that the adjudicating authority cannot classify goods under a different heading without issuing a separate notice, citing the Warner Hindustan Limited case. The Tribunal dismissed the Revenue's appeal, stating that if goods are not classifiable under the proposed heading, the Revenue's case fails. This decision highlights the importance of adhering to the proposed classification in the show cause notice and places the burden of proof on the Revenue to establish correct classification. Case-Laws Customs Fri, 17 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437241