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2018 (3) TMI 367 - AT - CustomsClassification of goods - Bentonite Powder BH 200 Mesh - Volclay Bentonite Powder Fine 325 Mesh - The case of the department is that the goods i.e. Bentonite Powder BH 200 Mesh and Volclay Bentonite Powder Fine 325 Mesh were Activated Bentonite classifiable under CTH 38029019 attracting duty at a higher rate - Held that: - the supplier has clearly certified that the product supplied was not activated with any acid alkaline and soda ash. These are natural unactivated bentonite and are only dried, ground and sized before supply. In view of the certificate, nothing contrary can be assumed and the product as per the certificate is not activated bentonite. The Revenue could not bring anything on record to contradict this certificate. Therefore, in absence of any evidence which can remotely indicate that the product is activated bentonite, we cannot agree with the finding given by the learned Commissioner in the impugned order. The courts have clearly held that the burden of classification is on the Revenue which has to be discharged with evidence - In the present case, no such burden was discharged by the Revenue. Appeal allowed - decided in favor of appellant.
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