The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the...

The assessee-Respondent classified the aluminum circles under CTH 76069110 as raw materials, while the department proposed classification under CTH 7616, and the DRI suggested CTH 7615. The tribunal held that when revenue disputes classification, the burden is heavily on revenue to justify why the declared classification is wrong and why its proposed classification should be accepted. The revenue failed to provide evidence or dispute the assessee's contention and the chartered engineer's report that the articles were raw materials undergoing further processing. Rule 2(b) is applicable as heading 7616 does not require 'otherwise' for classification of material containing a combination of metals. Heading 7606 specifically mentions aluminum ci..... .....

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