TMI Blog2013 (12) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... and tiny industrial units manufacturing Agarbatis etc. – Following UOI vs. Garware Nylons Limited [1996 (9) TMI 123 - SUPREME COURT OF INDIA] - the appellant had classified the product under Chapter heading 3302 on his knowledge of the product, if the department wants to reclassify the product under Chapter heading 3303, it is for the Revenue to adduce evidence to this regards - there was no evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their products Aromatic Compounds under Chapter heading 3302 when they are sold to traders and the correct classification of the said products would be under Chapter heading 3303 and duty liability has to be discharged based on the MRP value of the said product. 3. Learned counsel would take us through the entire order in appeal and allegations made in the show cause notice. He would also dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 303. It is his submission that the Revenue has not adduced any evidence that the appellant s products supplied to the traders would get covered under Chapter heading No. 3303. He would submit that the ratio of the judgment of the Apex Court in the case of UOI vs. Garware Nylons Limited 1996 (87) ELT 12 (SC) and Nanya Imports Exports Enterprises 2006 (197) ELT 154 (SC) would directly cover the is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lassify the product under Chapter heading 3303, it is for the Revenue to adduce evidence to this regards. We do not find any evidence which has been put forth by the Revenue for change of classification of the very same products which are cleared to the traders. In the absence of any such evidence, prima facie, we find that the appellant has made out a case of the waiver of pre-deposit of amounts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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