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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Demand of duty without proper classification of goods in dispute ...

Case Laws     Central Excise

December 17, 2019

Demand of duty without proper classification of goods in dispute - in the SCN there is no allegation as to why the classification claimed by the appellant viz 2709 should not be changed. And it also does not suggest why the goods should be classified under any particular heading. - In any case, the burden of proving of classification lies on Revenue. - Demand set aside.

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