https://www.taxtmi.com/caselaws?id=242902 The Tribunal ruled in favor of the appellants in a case concerning the classification of imported goods under Tariff Heading 1301.90 versus 1301.10 of the Excise Tariff for the purpose of Additional Duty of Customs (CVD). The appellants successfully argued that the goods were correctly classified under Tariff Heading 1301.90 as they provided a valid certificate demonstrating that the goods were manufactured without the aid of power. As the Revenue failed to disprove the authenticity of the certificate, the Tribunal held that the appellants met the burden of proof, leading to the appeal being allowed. en-us Mon, 19 Mar 2012 00:00:00 +0530 Thu, 23 Jan 2014 06:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242902 The Tribunal ruled in favor of the appellants in a case concerning the classification of imported goods under Tariff Heading 1301.90 versus 1301.10 of the Excise Tariff for the purpose of Additional Duty of Customs (CVD). The appellants successfully argued that the goods were correctly classified under Tariff Heading 1301.90 as they provided a valid certificate demonstrating that the goods were manufactured without the aid of power. As the Revenue failed to disprove the authenticity of the certificate, the Tribunal held that the appellants met the burden of proof, leading to the appeal being allowed. Case-Laws Customs Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242902