TMI Blog2004 (10) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : V.K. Agrawal, Member (T)]. In these four appeals, filed by M/s. Viva International and M/s. Tandon Sales Corporation, the issues involved are whether the goods imported by them are classifiable under sub-heading 5806.32 of the First Schedule to the Customs Tariff Act, as claimed by them or under sub-heading 5806.10 as confirmed by the Commissioner (Appeals) and whether the val ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Entry of M/s. Fancy Fashions; that thus there is no evidence which can confirm that the goods imported by Fancy Fashions and by them are the same; that no ground has been given by the Department for changing after due application of mind; that the burden of proof in such cases is on the Department which has not been discharged at all. 3. Countering the arguments, Shri S.M. Tata, learned SDR, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n absence of any material, it cannot be claimed by the Department that both the products are same. It is settled law that the onus of proof is on the Department for the purpose of classifying a product in any specified heading of the Tariff. The Department has not succeeded in classifying the impugned product under Heading 5806.10. For want of material we hold that the imported goods are classifia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue to show that the goods imported by M/s. Fancy Fashions was similar or identical to the goods imported by the Appellants herein. The provisions of Rule 6 of the Valuation Rules become applicable only when the goods are similar. The expression similar goods has been defined in Rule 2(e) of the Customs Valuation Rules. According to the said rule, similar goods means, imported goods which hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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