https://www.taxtmi.com/caselaws?id=50832 Tariff classification of phenolic resin turned on whether the goods were Phenol Formaldehyde Resin under sub-heading 3909.51 or Other Phenolic Resins under 3909.59. The assessee's explanation based on the percentage of paraformaldehyde used was not rebutted by the Department and was not disproved by any test report. In classification disputes, the burden rests on the Revenue to establish the proposed classification, and that burden was not discharged here. HSN Explanatory Notes were considered to understand the scope of phenolic resins, but no evidence supported shifting the goods to the residuary heading. The assessee's classification under 3909.51 was accepted. en-us Mon, 05 Nov 2001 00:00:00 +0530 Fri, 17 Sep 2010 15:58:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50832 Tariff classification of phenolic resin turned on whether the goods were Phenol Formaldehyde Resin under sub-heading 3909.51 or Other Phenolic Resins under 3909.59. The assessee's explanation based on the percentage of paraformaldehyde used was not rebutted by the Department and was not disproved by any test report. In classification disputes, the burden rests on the Revenue to establish the proposed classification, and that burden was not discharged here. HSN Explanatory Notes were considered to understand the scope of phenolic resins, but no evidence supported shifting the goods to the residuary heading. The assessee's classification under 3909.51 was accepted. Case-Laws Central Excise Mon, 05 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50832