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Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

SSI unit - Classification - ‘Microfined Red Oxide’ and ...


Department Fails to Prove Classification of Microfined Oxides Under Tariff Heading 3206.90; Burden of Proof Highlighted.

September 20, 2012

Case Laws     Central Excise     AT

SSI unit - Classification - ‘Microfined Red Oxide’ and ‘Microfined Jet Black Oxide’ - Burden to prove classification of the product is clearly on the department - department has not proved that the products cleared from other branches fall under Tariff Heading 3206.90 - AT

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