https://www.taxtmi.com/caselaws?id=756776 The CESTAT Chennai held that aluminum circles should be classified under CTH 7606 rather than CTH 76169990. The revenue department failed to provide sufficient evidence to dispute the assessee's classification, despite the burden being on revenue to justify why their proposed classification should be accepted over the declared one. The tribunal found that aluminum circles are specifically mentioned under heading 7606 9110, and since the composite product contains predominantly aluminum with stainless steel, Rule 2(b) applies for classification as aluminum circles. The department's appeal was dismissed for lack of substantive evidence. en-us Fri, 26 Jul 2024 00:00:00 +0530 Fri, 09 Aug 2024 08:55:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756776 The CESTAT Chennai held that aluminum circles should be classified under CTH 7606 rather than CTH 76169990. The revenue department failed to provide sufficient evidence to dispute the assessee's classification, despite the burden being on revenue to justify why their proposed classification should be accepted over the declared one. The tribunal found that aluminum circles are specifically mentioned under heading 7606 9110, and since the composite product contains predominantly aluminum with stainless steel, Rule 2(b) applies for classification as aluminum circles. The department's appeal was dismissed for lack of substantive evidence. Case-Laws Customs Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756776