2018 (2) TMI 1541

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..... was converted into CTH 84775900. Neither in page No.327 nor in page 348 of the appeal folder exhibiting adjudication finding reason for change of classification under CTH 84224000 to CTH 84775900 is explained - Law is well settled that burden of proof is of Revenue to show that goods falls under a different CTH than declared - appeal allowed. - C/217/08 - A/92135/2017 - Dated:- 27-9-2017 - Dr. .....

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..... 0. Neither in page No.327 nor in page 348 of the appeal folder exhibiting adjudication finding reason for change of classification under CTH 84224000 to CTH 84775900 is explained. Law is well settled that burden of proof is of Revenue to show that goods falls under a different CTH than declared. Reason being heart beat of justice and adjudication order failed to state such reason, following the ra .....

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