2017 (8) TMI 1387 - AT - Customs

Classification of goods - different parts of oil tanker - burden to prove - Held that - When Rule 2(a) of the Customs Tariff Act, 1975 is read that throws light that it was the burden of the assessee to prove that different goods came to India as presented through bill of entries should have similar characteristics of the principal goods - But that was not the case - appeal dismissed.

Summary

The Appellate Tribunal CESTAT MUMBAI dismissed the appeal as the appellant failed to prove that different goods imported had similar characteristics as the principal goods. The burden of proof was on the assessee to establish this similarity, which was not done.