2023 (7) TMI 666

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....s. Anjali Hirawat, Advocate for the appellant Shri S K Hatangadi, Assistant Commissioner (AR) for the Respondent ORDER PER : C J MATHEW The short point in this appeal of M/s Bombay Fluid Systems Components Pvt Ltd against order [order-in-appeal no. MUM-CUSTM-AMP-APP-108/2021-22 dated 21st May 2021] of Commissioner of Customs (Appeals), Mumbai - III is the incorrectness of the manner in whic....

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....der that the first appellate authority has determined that the goods are neither 'flanges, threaded elbows, bends and sleeves' leaving no option but for resort to the residual entry. Reliance for this was placed upon HSN Explanatory Notes pertaining to heading 7307 of First Schedule to Customs Tariff Act, 1975 and the General Rules for Interpretation of the Tariff therein. 3. We find that neither....

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....al Excise, Chandigarh [2006 (197) ELT 324 (SC)] thus '29. This apart, classification of goods is a matter relating to chargeability and the burden of proof is squarely upon the Revenue. If the Department intends to classify the goods under a particular heading or sub- heading different from that claim by the assessee, the Department has to produce proper evidence and discharge the burden of proo....