2016 (8) TMI 478

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.... the appellant  Shri  K. Veerabhadra Reddy, JC (AR) For the respondent     ORDER It is the submission of the appellant is that  64 consignments of "Oleo Pine Resin" imported were classifiable under CTH 1301.90  Revenue claimed that the impugned goods were classifiable under 1301.10.  That entry relates to  manufacture of resins carried out with....

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....aid decision to support of his contention. 4.  Revenue's only contention was that appellant did not adduce any evidence to prove that the goods were not processed with the aid of power and relied on the Circular No. 26/2004- Cus. dated 31/03/2004. 5.  Heard the contention of both sides.  The case rested on the evidence if any whether available on record to show that the goods ....