Department Fails to Prove Classification of Microfined Oxides Under Tariff Heading 3206.90; Burden of Proof Highlighted.

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....SSI unit - Classification - ‘Microfined Red Oxide’ and ‘Microfined Jet Black Oxide’ - Burden to prove classification of the product is clearly on the department - department has not proved that the products cleared from other branches fall under Tariff Heading 3206.90 - AT....