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2008 (2) TMI 203 - CESTAT, MUMBAIClassification - Since the Revenue was seeking classification different from one claimed by assessee, the burden was on Revenue to bring out that process undertaken by respondents was different from the one claimed by it - In the absence of the same, the Revenue cannot take a stand that the adjudicating authority should have verified the process of manufacture - There is no claim by Revenue regarding composition of good, so exemption to “surface active preparation” u/not. 101/66 can’t be denied
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