https://www.taxtmi.com/caselaws?id=31607 The Tribunal ruled in favor of the assessee, classifying imported goods under Sub-Heading 3002.90 and exempting them from customs duty. Additionally, the Tribunal held that the burden of proof regarding passing on customs duty to customers rested with the assessee, who successfully demonstrated through invoices and other evidence that the duty burden had not been transferred to customers. Consequently, the assessee was entitled to a refund of the customs duty, with the appeal dismissed in their favor without costs. en-us Tue, 30 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31607 The Tribunal ruled in favor of the assessee, classifying imported goods under Sub-Heading 3002.90 and exempting them from customs duty. Additionally, the Tribunal held that the burden of proof regarding passing on customs duty to customers rested with the assessee, who successfully demonstrated through invoices and other evidence that the duty burden had not been transferred to customers. Consequently, the assessee was entitled to a refund of the customs duty, with the appeal dismissed in their favor without costs. Case-Laws Customs Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31607