TMI Blog2018 (12) TMI 493X X X X Extracts X X X X X X X X Extracts X X X X ..... at it is meant only for industrial use, the package of product is such that the same is not for individual human consumption, therefore, without any evidence contrary to these evidences, the department failed to challenge the classification of the product supplied by the appellant. The product perfumery compound manufactured by the appellant is correctly classifiable under 3302 and not under 3303 as claimed by the Revenue - appeal allowed - decided in favor of appellant. - Appeal No. E/861/2012-SM, E/12067/2015-SM - A/12465-12466/2018 - Dated:- 10-10-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Mr. J.C. Patel (Advocate) For Respondent: Mr. L. Patra (AR) ORDER Per: Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand, produced evidence in form of letters from their customers to confirm its usage as raw material in the industries of soap, shampoo, hair oil, and agarbatti etc. He invited our attention to the labels of the product which bear the mention for industrial use only free from alcohol . In this regard, he submits that this product is not for personal use by individual, but only for use as raw material in the manufacture of other product. He further submits that the product classifiable under 3302 covers only such product which contains alcohol, whereas the product in question admittedly does not contain alcohol, for this reason also, it does not fall under 3303 but correctly classifiable under 3302. He also submits that the same product ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s established that product supplied to industrial consumers and traders are same product which is not for the human consumption and the same also does not dissolved with alcohol. This could not be rebutted by the Revenue by bringing any contrary evidence on record. The burden to prove the correct classification is on the Revenue. In the present case, there are ample of evidence such as nature of product, product does not contain alcohol, product label clearly indicate that it is meant only for industrial use, the package of product is such that the same is not for individual human consumption, therefore, without any evidence contrary to these evidences, the department failed to challenge the classification of the product supplied by the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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