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2012 (9) TMI 532 - CESTAT, BANGALORESSI unit - Classification - ‘Microfined Red Oxide’ and ‘Microfined Jet Black Oxide’ - confiscating land, building, plant and machinery - redemption on payment of fine - classification - appellant had bought various colour oxides and sold them either as such or after repacking them in small packings in their premises – Held that:- 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, the question of shifting the burden to the appellants for the purpose of extending the benefit of exemption does not arise - values of clearances of the impugned products by the appellant are within the exemption limit as provided under Notification No. 1/93 - classification as per the order of the Commissioner - demand of duty, order of confiscation and imposition of penalties set aside
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