TMI Blog2018 (3) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Appeal No. C/1265/09-Mum - A/85329/2018 - Dated:- 22-2-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. C.J. Mathew, Member (Technical) Shri Prasad Paranjape, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prasad Paranjape, learned counsel appearing on behalf of the appellant, submits that in the entire show cause notice as well as in the impugned order, the adjudicating authority could not establish on the basis of any test report or other authority that the goods imported by the appellant are activated bentonite. Therefore, the entire proceeding is on the basis of assumption and presumption. He submits that the supplier of the goods has given a certificate in respect of the product imported along with a certificate of analysis dated 3.11.2008 wherein it was clearly certified that both the product supplied by the foreign supplier are natural unactivated bentonite and are only dried, ground and sized before supply. Therefore, in absence of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. On careful consideration of the submissions made by both the sides, we find that the adjudicating authority held the product as activated bentonite on the basis that earlier the activated bentonite was also covered under CTH 25081090. With effect from 29.12.2006, the word activated was omitted in the tariff entry against 25081090. However, the fact whether the product is activated bentonite or otherwise was not established on the basis of any test report by the Revenue. All the discussions made in the impugned order are theoretical and based on assumption. No technical expert report or analysis of the product was carried out. As against the same, the appellant produced certificate of supplier which is scanned below:- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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