Burden of proof lies on revenue for classifying goods under different heading

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

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