9911796707
TMI Blog2014 (5) TMI 1057X X X X Extracts X X X X X X X X Extracts X X X X ..... 05. The burden lies on Revenue to prove that the imported goods were sold. But nothing comes out from that angle on record and Revenue failed to discharge its burden of proof. So far as the aluminium tube is concerned, claim of the appellant is that the same shall fall under CTH 7608 10 00. That entry relates to the “product of aluminium tubes and pipes”. Therefore, appellant is correct on its cla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Member (J) and Manmohan Singh, Member (T) Ms. Mannat Waraich, Advocate, for the Appellant. Shri Rakesh Puri, DR, for the Respondent. ORDER Ld. Advocate, Ms. Mannat Waraich submits that the goods entered into India was aluminium square tube and fan motors. Nature of the goods is covered by CTH 8708 91 00, whereas the aluminium square tube is covered by 7608 10 00 and fan motors i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... product of aluminium tubes and pipes . Therefore, appellant is correct on its claim of classification in so far as the aluminium square tube is concerned. 3. So far as the claim of the appellant relating to fan motors is concerned, it is explained by the appellant that the goods fulfils the characteristics of CTH 8501 10 19. That entry reads as the residual goods of the heading 8501 dealing wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
