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

2016 (341) E.L.T. 437 (Tri. - 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 the goods came 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 abr .....

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he appellant is that 64 consignments of Oleo 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 impugned goods declared by appellant under CTH 1301.90 holding that there was no evidence produced by the appellant as to processing of such goods carried out without the aid of power. Whereas appellant claim .....

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