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2023 (7) TMI 666 - CESTAT MUMBAIClassification of imported goods - stainless steel tube fittings – couplings, tees, crosses - to be classified under tariff item 7307 2200 or under tariff item 7307 2900 of First Schedule to the Customs Tariff Act, 1975 - N/N. 50/2017-Cus dated 30th June 2017 - HELD THAT:- Neither of the lower authorities have examined the meaning of the expression ‘threaded elbows and sleeves’ as declared and have come to the conclusion that the imported goods do not match the description therein. There is no record of any evidence that the said finding is based upon visual examination of goods or scrutiny of any documents pertaining to the import. Furthermore, it is seen that, without reference to the entries within heading 7307 of First Schedule to Customs Tariff Act, 1975, the HSN Explanatory Notes have been relied upon. Crucial to the displacement of a tariff item as declared, is the available of an alternative tariff item that must, independently conform to the goods. This has been held in the decision of the Hon’ble Supreme Court in HPL CHEMICALS LTD. VERSUS CCE, CHANDIGARH [2006 (4) TMI 1 - SUPREME COURT] holding that If the Department intends to classify the goods under a particular heading or sub- heading different from that claim by the assessee, the Department has to produce proper evidence and discharge the burden of proof. In the present case the said burden has not been discharged at all by the Revenue. With the two rival classifications at the eight digit level within the same heading the resort to one alternative classification that is a residual entry, it would appear that the lower authorities have not given any justification for discarding the claim by the appellant or preferring the revised one over the declared one. The entire process of re-determination of the classification is not in accordance with the decision of the Hon’ble Supreme Court - Impugned order set aside - appeal allowed.
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