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2018 (2) TMI 1541 - AT - CustomsClassification of imported goods - Rommelag Bottle Packing Machine - classification under CTH 84224000 was changed to under CTH 84773000 by Revenue - Held that: - For such variation there is no reason stated by Revenue why the first classification sought as CTH 84773000 was converted into CTH 84775900. Neither in page No.327 nor in page 348 of the appeal folder exhibiting adjudication finding reason for change of classification under CTH 84224000 to CTH 84775900 is explained - Law is well settled that burden of proof is of Revenue to show that goods falls under a different CTH than declared - appeal allowed.
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