https://www.taxtmi.com/caselaws?id=165909 Imported grinding wheels qualified for the lower tariff rate only if the importers proved that they were made of synthetic abrasive grains under Item 71(12) of the erstwhile Indian Customs Tariff. The manufacturer's certificate alone was treated as insufficient without catalogue extracts, technical literature, or other corroborative material linking the specific goods to synthetic abrasive grains. As the import documents described the goods only as grinding wheels and no supporting correspondence or contract evidence was produced despite opportunity, the burden of proof was not discharged and the higher classification was maintained. en-us Tue, 14 Dec 1982 00:00:00 +0530 Tue, 19 Aug 2014 15:12:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165909 Imported grinding wheels qualified for the lower tariff rate only if the importers proved that they were made of synthetic abrasive grains under Item 71(12) of the erstwhile Indian Customs Tariff. The manufacturer's certificate alone was treated as insufficient without catalogue extracts, technical literature, or other corroborative material linking the specific goods to synthetic abrasive grains. As the import documents described the goods only as grinding wheels and no supporting correspondence or contract evidence was produced despite opportunity, the burden of proof was not discharged and the higher classification was maintained. Case-Laws Customs Tue, 14 Dec 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165909