https://www.taxtmi.com/caselaws?id=466840 Tariff reclassification for imported goods requires Revenue to prove that the alternative classification satisfies the relevant tariff notes and the General Rules for Interpretation; unsupported reliance on ancillary materials is insufficient. Recovery of duty foregone for alleged absence of manufacture under concessional import rules falls within central excise jurisdiction and cannot be pursued by Customs through reassessment under section 28. Exemption cannot be denied merely for procedural non-compliance without evidence of diversion or failure to use goods for the permitted purpose. Reliance on untested statements without cross-examination breaches natural justice and undermines recovery and penalty actions. en-us Fri, 17 May 2024 00:00:00 +0530 Sat, 21 Feb 2026 12:28:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466840 Tariff reclassification for imported goods requires Revenue to prove that the alternative classification satisfies the relevant tariff notes and the General Rules for Interpretation; unsupported reliance on ancillary materials is insufficient. Recovery of duty foregone for alleged absence of manufacture under concessional import rules falls within central excise jurisdiction and cannot be pursued by Customs through reassessment under section 28. Exemption cannot be denied merely for procedural non-compliance without evidence of diversion or failure to use goods for the permitted purpose. Reliance on untested statements without cross-examination breaches natural justice and undermines recovery and penalty actions. Case-Laws Customs Fri, 17 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466840