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    <title>2014 (5) TMI 1057 - CESTAT NEW DELHI</title>
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    <description>The appellant succeeded in their appeal regarding the classification of imported goods under Customs Tariff Headings 8708 91 00, 7608 10 00, and 8501 10 19. The court upheld the appellant&#039;s position for goods classified under CTH 8708 91 00 and CTH 7608 10 00 due to the lack of evidence from the Revenue to support their classification. Similarly, the appellant&#039;s classification of fan motors under CTH 8501 10 19 was accepted as the Revenue failed to provide sufficient proof. The judgment stressed the necessity of substantial evidence and placed the burden of proof on the Revenue for accurate classification.</description>
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    <pubDate>Thu, 08 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (5) TMI 1057 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=176482</link>
      <description>The appellant succeeded in their appeal regarding the classification of imported goods under Customs Tariff Headings 8708 91 00, 7608 10 00, and 8501 10 19. The court upheld the appellant&#039;s position for goods classified under CTH 8708 91 00 and CTH 7608 10 00 due to the lack of evidence from the Revenue to support their classification. Similarly, the appellant&#039;s classification of fan motors under CTH 8501 10 19 was accepted as the Revenue failed to provide sufficient proof. The judgment stressed the necessity of substantial evidence and placed the burden of proof on the Revenue for accurate classification.</description>
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      <pubDate>Thu, 08 May 2014 00:00:00 +0530</pubDate>
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