Home Case Index All Cases Customs Customs + AT Customs - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 28 - AT - CustomsClassification of goods - Network Switches - It claimed that such switch was only useable in the local area network which was rightly classified under CTH 8471.80, but for no reason, department disturbed the classification to bring the same under CTH 8517.50 - Held that: - It is settled principles of law that in classification, the onus is on the Department to prove that the classification claimed by the assessee is incorrect based on evidence and good reason as well as the scope of the tariff entry. Revenue failed to bring out whether the network switches can be otherwise usable to fall under CTH 8517.50 as per scope of the entry depicted at the outset - appeal allowed in part.
|