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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Classification of goods - appellants procured “Commingled Crude ...


Dispute Over "Commingled Crude Oil" Classification: Burden of Proof on Department, Not Appellants, Under Central Excise Rules.

August 10, 2018

Case Laws     Central Excise     AT

Classification of goods - appellants procured “Commingled Crude oil” and Dehydration process was undertaken - merely alleging that the burden was on the appellants is not acceptable - the onus of proving the classification is on the Department which has not clearly discharged the burden of doing so.

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