https://www.taxtmi.com/caselaws?id=116740 The Appellate Tribunal CESTAT, New Delhi, upheld the respondent's claim of Malaysian origin for the Compact Fluorescent Lamps based on evidence presented, dismissing the Revenue's appeal. Despite the Revenue's reliance on a letter suggesting Chinese origin, further examination revealed the respondent's intent to import Malaysian goods. The Tribunal emphasized the significance of evidence evaluation in determining the country of origin for imports and stressed the requirement for unambiguous admissions in legal proceedings. en-us Fri, 21 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116740 The Appellate Tribunal CESTAT, New Delhi, upheld the respondent's claim of Malaysian origin for the Compact Fluorescent Lamps based on evidence presented, dismissing the Revenue's appeal. Despite the Revenue's reliance on a letter suggesting Chinese origin, further examination revealed the respondent's intent to import Malaysian goods. The Tribunal emphasized the significance of evidence evaluation in determining the country of origin for imports and stressed the requirement for unambiguous admissions in legal proceedings. Case-Laws Customs Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116740