https://www.taxtmi.com/caselaws?id=793206 Imported goods were classifiable as rough dolomite blocks under CTI 2518 1000, not rough marble blocks under CTI 2515 1210, because the departmental test reports for the appellants' own consignments described the goods as dolomite composed of calcium and magnesium carbonates. Reclassification based mainly on test reports of other importers' goods and collateral documents could not displace the direct evidence for the disputed consignments. In classification disputes, the Revenue bears the burden of proving the proposed tariff entry, and each consignment must be examined on its own evidence. Refusal of cross-examination and reliance on unrelated material further weakened the case. The resulting duty demand, confiscation, redemption fine and penalties were not sustainable. en-us Mon, 08 Jun 2026 00:00:00 +0530 Tue, 09 Jun 2026 14:27:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793206 Imported goods were classifiable as rough dolomite blocks under CTI 2518 1000, not rough marble blocks under CTI 2515 1210, because the departmental test reports for the appellants' own consignments described the goods as dolomite composed of calcium and magnesium carbonates. Reclassification based mainly on test reports of other importers' goods and collateral documents could not displace the direct evidence for the disputed consignments. In classification disputes, the Revenue bears the burden of proving the proposed tariff entry, and each consignment must be examined on its own evidence. Refusal of cross-examination and reliance on unrelated material further weakened the case. The resulting duty demand, confiscation, redemption fine and penalties were not sustainable. Case-Laws Customs Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793206