https://www.taxtmi.com/caselaws?id=450152 Tariff classification of rubber-based goods must be determined under the statutory scheme and the General Rules for Interpretation, with the Revenue bearing the burden of proving a departure from the assessee's claimed classification. Chemical test reports and recorded statements were found insufficient on the available record to conclusively support classification as plastics under Chapter 39 rather than articles of rubber under Chapter 40. Proper examination of the chapter notes, fresh testing of samples, and review of the manufacturing process were considered necessary. Because the classification issue remained unresolved, the related questions of exemption, duty, interest, and penalty also required fresh determination. en-us Wed, 28 Feb 2024 00:00:00 +0530 Wed, 28 Feb 2024 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450152 Tariff classification of rubber-based goods must be determined under the statutory scheme and the General Rules for Interpretation, with the Revenue bearing the burden of proving a departure from the assessee's claimed classification. Chemical test reports and recorded statements were found insufficient on the available record to conclusively support classification as plastics under Chapter 39 rather than articles of rubber under Chapter 40. Proper examination of the chapter notes, fresh testing of samples, and review of the manufacturing process were considered necessary. Because the classification issue remained unresolved, the related questions of exemption, duty, interest, and penalty also required fresh determination. Case-Laws Central Excise Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450152