https://www.taxtmi.com/caselaws?id=121704 The Tribunal remanded cases involving importers of machines declared as "Computerised Embroidery Pattern-making Machine with Plotter" for fresh adjudication. Conflicting inspection reports raised doubts on whether the machines had inbuilt plotters, leading to the need for expert inspections in running conditions. The burden of proof for exemption eligibility under Customs Notification was on importers, emphasizing the requirement for conclusive evidence. The Tribunal ordered expert inspections to verify claims and remanded cases to ensure a fair determination. The impugned orders were set aside, and appeals were allowed for further proceedings to establish the machines' qualification for exemption. en-us Mon, 30 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 16:36:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121704 The Tribunal remanded cases involving importers of machines declared as "Computerised Embroidery Pattern-making Machine with Plotter" for fresh adjudication. Conflicting inspection reports raised doubts on whether the machines had inbuilt plotters, leading to the need for expert inspections in running conditions. The burden of proof for exemption eligibility under Customs Notification was on importers, emphasizing the requirement for conclusive evidence. The Tribunal ordered expert inspections to verify claims and remanded cases to ensure a fair determination. The impugned orders were set aside, and appeals were allowed for further proceedings to establish the machines' qualification for exemption. Case-Laws Customs Mon, 30 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121704