Revenue can change classification only if reasons brought on record

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Classification of goods – Customs Tariff Act, 1975 – Change of classification – General principles – Assessee stated that it had imported stainless steel melting scarp grade 2205 and such import was supported by a pre-shipment inspection certificate – Adjudicating Authority held that goods imported were metallic scrap/seconds/defective as per internationally accepted parameter for classification thereof – Whether when revenue intends to change classification, reason thereof should be brought on record and informed to assessee to defend its case and it has also to discharge its burden of proof – Held, Yes

Citation: [2018] 92 taxmann.com 114 (Mumbai – CESTAT)

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