https://www.taxtmi.com/caselaws?id=171777 The court dismissed the appeal by the Revenue challenging the determination of the quality of imported goods, specifically Copper Clad Laminates (CCL). Both the adjudicating authority and the Tribunal found the goods to be seconds/rejects, not of prime quality as claimed by the Revenue. The court noted the absence of evidence supporting the prime quality claim and upheld the Tribunal's decision. The Revenue was directed to pay costs to the A.P. State Legal Services Authority. en-us Tue, 13 Mar 2012 00:00:00 +0530 Fri, 31 Jul 2015 18:08:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171777 The court dismissed the appeal by the Revenue challenging the determination of the quality of imported goods, specifically Copper Clad Laminates (CCL). Both the adjudicating authority and the Tribunal found the goods to be seconds/rejects, not of prime quality as claimed by the Revenue. The court noted the absence of evidence supporting the prime quality claim and upheld the Tribunal's decision. The Revenue was directed to pay costs to the A.P. State Legal Services Authority. Case-Laws Central Excise Tue, 13 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171777