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2017 (4) TMI 1206 - AT - Central ExciseClassification of goods - Organic Composite Solvents - classified under CTH 3814.00 or CTH 2710.13 - case of appellant is that the Commissioner has clearly gone beyond the SCN in discussing the characteristics of raw material i.e. Naphtha and in holding that was a Motor spirit - whether the product manufactured by the appellants namely Organic Composite Solvents is classifiable under chapter sub heading 2710.13? - Held that: - the onus of proving that the product in question falls within the definition of Motor Spirit classifiable under aforesaid sub heading is on the Revenue. In this case, the product in question has admittedly not been got tested by the department. The entire case of the department is therefore based on the test result recorded in the laboratory testing register of the appellants - in the absence of a proper test report done by the department, the reliance placed on the other evidence does not lead to the conclusion that impugned goods are Motor Spirit - appeal allowed - decided in favor of appellant.
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