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2017 (8) TMI 1387 - CESTAT MUMBAIClassification of goods - different parts of oil tanker - burden to prove - Held that:- When Rule 2(a) of the Customs Tariff Act, 1975 is read that throws light that it was the burden of the assessee to prove that different goods came to India as presented through bill of entries should have similar characteristics of the principal goods - But that was not the case - appeal dismissed.
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