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2006 (5) TMI 91 - SUPREME COURTWhether the Tribunal has ignored the Reports of the Chemical Examiner dated 6-10-1981 and that of the Chief Chemist, CRCL dated 2-4-1992 without assigning any cogent reason in the absence of any rebuttal evidence overriding the said Reports? Held that:- The assessee has adduced cogent and convincing evidence to show that the expression occurring in tariff item No. 3402.90 of the Act should be understood in the sense in which the persons who deal in such goods understand it normally. The Revenue has failed to adduce contrary evidence in support of its claim that the classification of the penetrator manufactured by the assessee is not covered under tariff item No. 3402.90. It is also settled law that the onus or burden to show that the product falls within a particular tariff item is always on the Revenue. Thus the impugned judgment of the Tribunal is clearly erroneous and unsustainable. In the circumstances, we find merit in the contentions urged on behalf of the appellant-assessee. We are also of the view that the Tribunal has erred in interfering with the Order-in-Appeal No. 2/94(H)(D)CE of the Collector (Appeals) dated 28-2-1994 and Order-in-Original No. 191/91 of the Assistant Collector dated 26-12-1991. In favour of assessee.
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