Case Law Details
Som Flavour Masala Pvt Limited Vs C.G. & S.T-C.C.E. & S.T.-Rohtak (CESTAT Chandigarh)
Chandigarh CESTAT held that if the department intends to classify the goods under a particular heading different from that claimed by the assessee, the department has to adduce proper evidence and discharge the burden of proof.
Facts-
The Appellant started manufacturing chewing tobacco (without lime tube) under various names and filed necessary declarations with the department i.e. Form-1 and continued to declare during the period August 2015 to January 2016.
It was observed that single-track FFS pouch packing machines were to be installed/un-installed in the factory and were to be put into use for the production/packing of the chewing tobacco without lime tubes in terms of Notification No.11/2010-CE(NT) dated 27.2.2010 as amended vide Notification No.04/2015-CE(NT) dated 1.3.2015.
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