https://www.taxtmi.com/caselaws?id=167168 The Tribunal upheld the Appellate Collector's decision, ruling that the appellants did not sufficiently prove the required end-use for imported plain polyester films to qualify for concessional duty rates under Customs Notification No. 229/76. Despite producing an end-use certificate and manufacturer's catalogue, the evidence did not conclusively establish the films' use in manufacturing electronic capacitors as mandated by the notification. The judgment emphasized the necessity of meeting specific end-use criteria outlined in the notification and placed the burden of proof on the importers to demonstrate compliance, ultimately dismissing the appeal due to insufficient evidence supporting the claim. en-us Thu, 15 Mar 1984 00:00:00 +0530 Tue, 09 Dec 2014 17:02:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167168 The Tribunal upheld the Appellate Collector's decision, ruling that the appellants did not sufficiently prove the required end-use for imported plain polyester films to qualify for concessional duty rates under Customs Notification No. 229/76. Despite producing an end-use certificate and manufacturer's catalogue, the evidence did not conclusively establish the films' use in manufacturing electronic capacitors as mandated by the notification. The judgment emphasized the necessity of meeting specific end-use criteria outlined in the notification and placed the burden of proof on the importers to demonstrate compliance, ultimately dismissing the appeal due to insufficient evidence supporting the claim. Case-Laws Customs Thu, 15 Mar 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167168