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2023 (6) TMI 324 - CESTAT AHMEDABAD
Seeking change in Classification - Shower head of steel - to be classified under CTH 84248990 or CTH 73242900 - Shower head/Hand shower of plastic - to be classified under CTH 84248900 or under CTH 39249010? - Shower panel - to be classified under CTH 84818010 or under CTH 94060099 - Shower head of Chrome plated brass - to be classified under CTH 84248900 or under CTH74182010 - Sensor Faucet - to be classified under CTH 84818010 or under CTH 74182010 - discharge of burden to prove.
HELD THAT:- It is seen that the ground of appeal contains no argument whatsoever to counter the arguments given by the Commissioner (Appeals) except to assert that the case law cited does not apply. The onus of giving evidence of change of classification is on revenue. Revenue has failed to discharge the onus. The arguments given in the impugned order have not been countered in the grounds of appeal.
The appeal has been filed without any reasonable grounds to challenge the arguments given in the order in Commissioner (Appeals) - the grounds given by the Commissioner (Appeals) in his order are reasonable and justified - appeal dismissed.