Home Case Index All Cases Customs Customs + AT Customs - 2010 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (9) TMI 436 - CESTAT, BANGALOREClassification - projectors used in conjunction with ADPS - purpose disqualify projectors from being classified under the specific Chapter Heading No. 85286100 - lower authorities held that for the goods imported by the assessee, to be classified under Heading 852869000 - 8528 69 00 being a residuary tariff entry, it was for the Revenue to lead an evidence that the goods imported by the assessee would get classified under this heading - absence of any contrary evidence to the evidence placed by the assessee before the lower authorities, Revenue’s appeal was devoid of merits and needs to be rejected
|