Duty Demand Overturned: Lack of Proper Goods Classification in SCN Leads to Set Aside; Revenue Must Prove Correct Classification.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Demand of duty without proper classification of goods in dispute - in the SCN there is no allegation as to why the classification claimed by the appellant viz 2709 should not be changed. And it also does not suggest why the goods should be classified under any particular heading. - In any case, the burden of proving of classification lies on Revenue. - Demand set aside.....