2023 (7) TMI 666

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Shri Viswanathan, Advocate and Ms. 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 ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 2900 and it is seen from the impugned order 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....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... HPL Chemicals Ltd v. Commissioner of Central 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 produc....