https://www.taxtmi.com/caselaws?id=464857 SC upheld the Tribunal's finding that the assessee's product was correctly classified as "Phenol Formaldehyde Resin" and not "Other Phenolic Resins" as contended by the revenue. The Court held that the burden of proving incorrect classification lay on the revenue, which had failed to produce any evidence to rebut the assessee's claim. Treating the Tribunal's conclusion as a pure finding of fact, the SC found no ground for interference. The civil appeal filed by the revenue was dismissed, with no order as to costs. en-us Tue, 09 Sep 2008 00:00:00 +0530 Wed, 19 Nov 2025 12:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464857 SC upheld the Tribunal's finding that the assessee's product was correctly classified as "Phenol Formaldehyde Resin" and not "Other Phenolic Resins" as contended by the revenue. The Court held that the burden of proving incorrect classification lay on the revenue, which had failed to produce any evidence to rebut the assessee's claim. Treating the Tribunal's conclusion as a pure finding of fact, the SC found no ground for interference. The civil appeal filed by the revenue was dismissed, with no order as to costs. Case-Laws Central Excise Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464857