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TMI Blog2014 (1) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... plier to show that the goods in question were manufactured without the aid of power and there is no evidence on record to show that certificate is not genuine - Following decision of Dujodwala Products Ltd. [1997 (8) TMI 202 - CEGAT, MUMBAI] - Decided in favour of Assessee. - C/174/2004 - Final Order No. 269/2012 - Dated:- 19-3-2012 - Shri S.S. Kang and Mathew John, JJ. Shri Alwan, Advocate, for the Appellant. Shri Parmod Kumar, SDR, for the 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed that the goods in question are manufactured without aid of power onus is on the appellants to prove the same. The Revenue relied upon the Larger Bench decision in the case of Priyesh Chemicals Metals v. Collector of Central Excise, Bangalore - 2000 (120) E.L.T. 259 (Tribunal-LB) and also relied upon the Board s Circular No. 26/2004-Cus., dated 31-3-2004. The submission of the Revenue is that in the present case, the appellants produced a certificate of the supplier to the effect that the goods in question were manufactured 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 classifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ect that no power has been used in the manufacture while deciding the classification of resin under Heading 1301.90 of the Tariff. As the issue is in respect of the classification of the imported goods, therefore, we find that the onus is on the Revenue to show the goods are classifiable under Heading 1301.10 of the Tariff. In the present case also, the appellants have produced certificate of the supplier to show that the goods in question were manufactured without the aid of power and there is no evidence on record to show that certificate is not genuine. Therefore, respectfully following the decisions relied upon by the appellants, the impugned order is set aside and the appeal is allowed. (Dictated and pronounced in open Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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