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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 ..... es. 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 imported 'Damar Batu' and claimed the classificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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) Ananda Trading Co. v. Commissioner of Customs, Ch ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplier 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 reference, the provisions of the Tariff are reproduced below ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 certificate issued by the supplier of resin to the effect that no power has been used in the manufacture whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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