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2018 (7) TMI 9 - CESTAT MUMBAIClassification of goods - P-100 - The revenue wanted to classify the product under 3824 whereas the appellant had sought classification under heading 3823 - Held that:- The office of the chemical laboratory is not sure of exact classification and has raised some doubts about classification, it is not open to original adjudicating authority to decide the issue suo motu without going back with the said clarification to the office of the chemical examiner. It is seen that the onus of establishing the change of classification is on revenue and from the records it is apparent that revenue has been unable to produce sufficient evidence to substantiate the claim. Appeal allowed - decided in favor of appellant.
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