Claim of Classification of Calcite powder and Precipitated Calcite Carbonate cannot be Reject without cogent Reason: CESTAT [Read Order]
The Tribunal viewed that in the absence of any independent cogent evidence to reject the classification under claimed by the Assessee, the claim of the revenue to classify the very goods has no support and must fail
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that the claim of classification of calcite powder and precipitated calcite carbonate cannot be rejected without cogent reason. Oasis Impex, the appellant filed an appeal against the re-classification of the product imported by them. The appellant pointed out that…
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