https://www.taxtmi.com/highlights?id=84155 CESTAT allowed the appeal filed by the appellants against the impugned order. The Tribunal held that the Department failed to discharge its burden of proving that the imported goods, described as "embroidery threads", attract anti-dumping duty under Notification No. 23/2012-Cus. The classification of the goods as "embroidery yarn" or "embroidery thread" required a physical scrutiny, product literature, examination report, or expert opinion, which were lacking. Consequently, the Tribunal set aside the impugned order due to the absence of evidence to support the allegation made in the Show Cause Notice. en-us Fri, 20 Dec 2024 08:46:57 +0530 Fri, 20 Dec 2024 08:46:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=84155 CESTAT allowed the appeal filed by the appellants against the impugned order. The Tribunal held that the Department failed to discharge its burden of proving that the imported goods, described as "embroidery threads", attract anti-dumping duty under Notification No. 23/2012-Cus. The classification of the goods as "embroidery yarn" or "embroidery thread" required a physical scrutiny, product literature, examination report, or expert opinion, which were lacking. Consequently, the Tribunal set aside the impugned order due to the absence of evidence to support the allegation made in the Show Cause Notice. Highlights Customs Fri, 20 Dec 2024 08:46:57 +0530 https://www.taxtmi.com/highlights?id=84155