Goods Classification Based on Flock Fiber Length Confirmed Using HSN Explanatory Notes; Revenue Meets Burden of Proof.

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....Classification - the classification has been determined on the basis of the length of the flock fibres being between 0.45 limited to 0.5 mm which was never contested and on the basis of the HSN Explanatory Notes on classification which are standard and internationally accepted for the purpose of determining the classification of goods. Thus, Revenue has discharged its burden of proof while determining the classification. - AT....