TMI Blog2016 (8) TMI 478X X X X Extracts X X X X X X X X Extracts X X X X ..... to India were processed with the aid of power. In absence of any enquiry by Revenue or any evidence received from the Mission abroad., it is difficult to conceive that the goods were processed abroad with the aid of power. Bonafide belief of appellant on the basis of certificates issued by forest department of sri lanka cannot be ruled out without Revenue leading to any cogent evidence to the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he aid of power. Whereas appellant claimed that the goods shall fall under CTH 1301.90 for no evidence led by Revenue to show that enquiry was conducted with the proof carrying out to demonstrate that the goods were processed with the aid of power. 3. Appellant submitted that to make allegation that the goods shall fall under CTH 1301.10, the burden of proof lies on Revenue relying on the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e issued by the Forest Department of Srilanka stating clearly that the Oleo Pine Resin is a forest product in Srilanka and it is produced without the aid of power cannot be ruled out without Revenue leading to any cogent evidence to the contrary. Therefore, being guided by the ratio laid down by the Hon ble Supreme Court in Para-15 of its judgement in the case of UOI Vs. Garware Nylons Ltd. (su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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