https://www.taxtmi.com/caselaws?id=115160 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) determination of the year of manufacture of an imported machine as 1993. Despite the Revenue's argument based on machine markings indicating 1986 fabrication, the Tribunal upheld the reliance on examination reports showing 1993 manufacture year. The Tribunal emphasized the lack of Revenue's dispute on the year of manufacture for the specific part in a separate container, affirming the Commissioner (Appeals) decision and highlighting the thorough review of evidence leading to the appeal's dismissal. en-us Tue, 14 Dec 2004 00:00:00 +0530 Thu, 24 May 2012 13:16:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115160 The Tribunal dismissed the Revenue's appeal against the Commissioner (Appeals) determination of the year of manufacture of an imported machine as 1993. Despite the Revenue's argument based on machine markings indicating 1986 fabrication, the Tribunal upheld the reliance on examination reports showing 1993 manufacture year. The Tribunal emphasized the lack of Revenue's dispute on the year of manufacture for the specific part in a separate container, affirming the Commissioner (Appeals) decision and highlighting the thorough review of evidence leading to the appeal's dismissal. Case-Laws Customs Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115160