Court Upholds Appellants' Classification of Imported Goods; Revenue's Proposed Classification Rejected Due to Insufficient Proof.

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....Classification of imported goods - In view of the settled law, irrespective whether the classification claimed by the appellant is correct or not since the classification proposed by the Revenue is absolutely incorrect, the entire case of the Revenue will not sustain - Since the revenue has not been able to discharge their burden of proof. Hence the classification of goods declared by the appellants cannot be disturbed. - AT....