https://www.taxtmi.com/caselaws?id=242902 Classification of imported Damar Batu depended on whether manufacture was carried on with the aid of power, because Heading 1301.10 applied only to goods so manufactured while Heading 1301.90 covered other goods. In a classification dispute, the Revenue had to establish the higher-duty heading. The importer produced a supplier's certificate stating that no power was used, and there was no material to discredit it. The goods were therefore classifiable under Heading 1301.90 and not Heading 1301.10, and the appeal was 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 Classification of imported Damar Batu depended on whether manufacture was carried on with the aid of power, because Heading 1301.10 applied only to goods so manufactured while Heading 1301.90 covered other goods. In a classification dispute, the Revenue had to establish the higher-duty heading. The importer produced a supplier's certificate stating that no power was used, and there was no material to discredit it. The goods were therefore classifiable under Heading 1301.90 and not Heading 1301.10, and the appeal was allowed. Case-Laws Customs Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242902