2021 (9) TMI 1573

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....ate with Shri Akhilesh Kangsia for the appellant Shri Ramesh Kumar, Assistant Commissioner (AR) for the respondent PER: C J MATHEW In this appeal of M/s Carestream Health India Pvt Ltd against order-in-appeal no. MUM-CUSTM-AMP-APP-1004/2018-19 dated 11th January 2019 of Commissioner of Customs (Appeals), Mumbai - III for upholding the re-assessment of goods said to be 'cassettes and consu....

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....1975, with attendant benefit of notification no. 12/2012-CE dated 17th March 2012, was instead subject to duties corresponding to heading no. 8471 5000 of First Schedule to the Customs Tariff Act, 1975. The importer, while paying the higher duties as assessed, signified their disagreement by requesting for the order contemplated in section 17(5) of Customs Act, 1962. It would appear that this requ....

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....T. 324, the Hon'ble Supreme Court held that 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 claimed by the assessee, it has to adduce proper evidence and discharge the burden of proof. Accordingly in such a situation w....