Revenue needs proper evidence to reject classification done by assessee

Commissioner of Customs And Central Excise Vs D.L. Steels Etc. (Supreme Court of India)

Held that Revenue needs to adduce proper evidence to show that the goods are classifiable under a different heading than that claimed by the assessee. The onus is on the Revenue to establish that the item in question falls in taxing category as claimed by them.

Facts-

M/s. D.L. Steels (respondent), had imported two consignments of ‘anardana’ from

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