https://www.taxtmi.com/caselaws?id=54572 Imported Damar Batu was classified under SH 1301.90 rather than SH 1301.10 because the manufacturer had not used power in production, as evidenced by a certificate from the Government of East Java. The Tribunal held that the departmental authorities were bound by the Board's circular, which permitted reliance on a certificate from the exporting country and provisional assessment pending such proof. As no contrary later view was shown, the earlier foreign-manufacture decision could not override the circular. The classification under SH 1301.10 was rejected and the importer succeeded. en-us Thu, 11 Aug 2005 00:00:00 +0530 Thu, 21 Oct 2010 09:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54572 Imported Damar Batu was classified under SH 1301.90 rather than SH 1301.10 because the manufacturer had not used power in production, as evidenced by a certificate from the Government of East Java. The Tribunal held that the departmental authorities were bound by the Board's circular, which permitted reliance on a certificate from the exporting country and provisional assessment pending such proof. As no contrary later view was shown, the earlier foreign-manufacture decision could not override the circular. The classification under SH 1301.10 was rejected and the importer succeeded. Case-Laws Customs Thu, 11 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54572