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2006 (4) TMI 123 - SUPREME COURTWhether the expression "insoles, midsoles and sheets thereof" used in the exemption Notification No. 20 of 1999 issued under the Customs Act, 1962 can be interpreted to mean that the sheets rolled up for the convenience of loading and transport, would disentitle the assessee from the benefit of the Notification? Held that:- Contention of the assessee that the goods had been imported in the form of sheets being 50 metres long were rolled up as specified by the ISI standards for loading and safe transportation has gone unrebutted. The burden was on the revenue to prove that the subject goods were not "sheets" for which no evidence whatsoever was led by the revenue. The burden of proof as to whether the item in question is taxable in the manner claimed by the revenue is on the revenue. Mere assertion in that regard is of no use. It has repeatedly been held by this Court that it is for the taxing authority to lay evidence in that behalf. The burden was on the revenue to prove that the said goods were not "sheets" for which no evidence whatsoever was led by the Tribunal. The goods, imported in the form of the sheets but rolled up for loading and transportation purposes, would not convert them into 'films' or 'sheetings' thereby denying the assessee the benefit of the exemption Notification. In favour of assessee.
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