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M/s. Sudarshan Pine Product Ltd. Versus CC, Chennai

2016 (8) TMI 478 - CESTAT CHENNAI

Classification – import or Oleo Pine Resin – classifiable under CTH 1301.90 or CTH 1301.10 - exemption denied by revenue - burden of proof on department – Held that: - The case rested on the evidence if any whether available on record to show that th .....

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f 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 contrary – appeal allowed. - C/228/2005 - FINAL ORDER No. 40956/2016 - Dated:- 10-6-201 .....

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leo Pine Resin imported were classifiable under CTH 1301.90 Revenue claimed that the impugned goods were classifiable under 1301.10. That entry relates to manufacture of resins carried out with the aid of power. 2. Revenue denied the exemption on the .....

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01.90 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 .....

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only contention was that appellant did not adduce any evidence to prove that the goods were not processed with the aid of power and relied on the Circular No. 26/2004- Cus. dated 31/03/2004. 5. Heard the contention of both sides. The case rested on .....

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