2004 (10) TMI 495

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....nt. Shri S.M. Tata, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. -  In these four appeals, filed by M/s. Viva International and M/s. Tandon Sales Corporation, the issues involved are whether the goods imported by them are classifiable under sub-heading 5806.32 of the First Schedule to the Customs Tariff Act, as claimed by them or under sub-heading 5806.10 as confi....

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....nt; that the Department has also not furnished them the Bill of Entry of M/s. Fancy Fashions; that thus there is no evidence which can confirm that the goods imported by Fancy Fashions and by them are the same; that no ground has been given by the Department for changing after due application of mind; that the burden of proof in such cases is on the Department which has not been discharged at all.....

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....he fabrics imported by M/s. Fancy Fashions has been brought on record. In absence of any material, it cannot be claimed by the Department that both the products are same. It is settled law that the onus of proof is on the Department for the purpose of classifying a product in any specified heading of the Tariff. The Department has not succeeded in classifying the impugned product under Heading 580....

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....e have already held that no material has been brought on record by the Revenue to show that the goods imported by M/s. Fancy Fashions was similar or identical to the goods imported by the Appellants herein. The provisions of Rule 6 of the Valuation Rules become applicable only when the goods are similar. The expression "similar goods" has been defined in Rule 2(e) of the Customs Valuation Rules. A....