Goods Classification Dispute: Assessing Authority's Order Lacks Factual Support, Relied on Unrelated Case Clarification.

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....Classification of goods - Bio Marine - Ecornax - Zoonami - The order of the Assessing Authority is completely bereft of any facts at all in support of his conclusion adverse to the petitioner and reliance is placed solely on the clarification issued in the case of the third party dealer. - HC....