https://www.taxtmi.com/caselaws?id=331094 Imported Oleo Pine Resin was classified under CTH 1301.90 because Revenue failed to prove that it had been processed abroad with the aid of power. The importer's declared classification was supported by a Sri Lanka Forest Department certificate describing the goods as a forest product produced without power, and Revenue brought no cogent contrary evidence or enquiry. In these circumstances, the burden to displace the declared tariff classification was not discharged, so the challenge to classification failed and the goods were held classifiable under CTH 1301.90. en-us Fri, 10 Jun 2016 00:00:00 +0530 Fri, 06 Jan 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331094 Imported Oleo Pine Resin was classified under CTH 1301.90 because Revenue failed to prove that it had been processed abroad with the aid of power. The importer's declared classification was supported by a Sri Lanka Forest Department certificate describing the goods as a forest product produced without power, and Revenue brought no cogent contrary evidence or enquiry. In these circumstances, the burden to displace the declared tariff classification was not discharged, so the challenge to classification failed and the goods were held classifiable under CTH 1301.90. Case-Laws Customs Fri, 10 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331094