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2014 (1) TMI 1117 - AT - CustomsClassification of goods - Onus to prove classification - Held that:- for deciding the issue of classification the onus is on the Revenue and for claiming the benefit of the notification, the onus is on the assessees who claim the benefit of the notification to show that the claimant has fulfilled the conditions of notification - As the issue is in respect of the classification of the imported goods, therefore, we find that the onus is on the Revenue to show the goods are classifiable under Heading 1301.10 of the Tariff. In the present case also, the appellants have produced certificate of the supplier to show that the goods in question were manufactured without the aid of power and there is no evidence on record to show that certificate is not genuine - Following decision of Dujodwala Products Ltd. [1997 (8) TMI 202 - CEGAT, MUMBAI] - Decided in favour of Assessee.
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