Revenue Department Must Prove Correct Classification for Imported Papad (Tapioca) from China Under Different Heading.

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....Classification of imported goods - Papad (Topioca) (imported from China) - It is a settle principal of law that classification of goods is a matter relating to chargeability and the burden to prove is squarely on the revenue. If the department intends to classify the goods under a particular heading or sub-heading different from that claimed by the assessee, the department is required to adduce proper evidence and thereby discharge the burden of proof. - AT....