https://www.taxtmi.com/caselaws?id=760956 CESTAT Ahmedabad held that the department failed to discharge its burden of proof to establish that imported goods should be classified as Natural Gasoline Liquid (NGL) under Tariff Item 27101220 rather than as Naphtha under Tariff Item 27101290. The tribunal ruled that when the revenue department cannot prove its classification claim, the entire proceeding becomes vitiated. Consequently, the appellant's classification of the goods as Naphtha was deemed correct, and clearance under advance authorization mentioning the goods as Naphtha was held legal. en-us Mon, 28 Oct 2024 00:00:00 +0530 Sat, 09 Nov 2024 10:11:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760956 CESTAT Ahmedabad held that the department failed to discharge its burden of proof to establish that imported goods should be classified as Natural Gasoline Liquid (NGL) under Tariff Item 27101220 rather than as Naphtha under Tariff Item 27101290. The tribunal ruled that when the revenue department cannot prove its classification claim, the entire proceeding becomes vitiated. Consequently, the appellant's classification of the goods as Naphtha was deemed correct, and clearance under advance authorization mentioning the goods as Naphtha was held legal. Case-Laws Customs Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760956