https://www.taxtmi.com/caselaws?id=86721 Customs exemption under Notification No. 30/81-Cus. was denied for tin-plated caps because the prescribed tariff classification was not established and no end-use certificate or supporting evidence was produced. The existing assessment under Tariff Item 73.33/40 was left undisturbed on that point. A separate claim concerning imported lacquer could not be conclusively decided on the available record because it had not been independently examined on its own facts. That issue was remanded to the original authority for fresh adjudication, with opportunity to produce additional end-use evidence. en-us Fri, 26 Jul 1996 00:00:00 +0530 Fri, 26 Aug 2011 17:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86721 Customs exemption under Notification No. 30/81-Cus. was denied for tin-plated caps because the prescribed tariff classification was not established and no end-use certificate or supporting evidence was produced. The existing assessment under Tariff Item 73.33/40 was left undisturbed on that point. A separate claim concerning imported lacquer could not be conclusively decided on the available record because it had not been independently examined on its own facts. That issue was remanded to the original authority for fresh adjudication, with opportunity to produce additional end-use evidence. Case-Laws Customs Fri, 26 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86721