2014 (1) TMI 1117

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....e Respondent. ORDER Heard both sides. 2. Appellants filed this appeal against the impugned order, whereby the Commissioner (Appeals) upheld the adjudication order rejecting the claim of the appellants classifying the goods imported i.e., 'Damar Batu', under Tariff Heading 1301.90 of the Excise Tariff for the purpose of Additional Duty of Customs (CVD). 3. The appellants impor....

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....s no evidence on record to show that the goods in question were manufactured with the aid of power. Therefore, the demand by classifying the goods in question under 1301.10 to the Tariff is not sustainable. The appellants also relied upon the following decisions : (i)     Commissioner of Customs, Mumbai v. Dujodwala Products Ltd. - 1997 (96) E.L.T. 195 (Tribunal) (ii) &nb....

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....d without aid of power. The certificate issued by the supplier cannot be made the basis for deciding the classification as the supplier is interested party. 7. We find that the appellants claimed the classification of the goods under Tariff Heading 1301.90 of the Excise Tariff whereas the Revenue classify the goods in question under Tariff Heading 1301.10 of the Excise Tariff. For ready re....

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....emicals & Metals (supra). The Larger Bench of the Tribunal after taking into consideration the claim of the assessees for benefit of Exemption Notification No. 19/88-C.E. held that the onus is on the claimant to show that conditions of the notifications are fulfilled. On the contrary, the Tribunal in the case of Dujodwala Products Ltd. (supra) relied upon by the appellants relied upon the certific....