2016 (8) TMI 478

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..... d that: - The case rested on the evidence if any whether available on record to show that the goods came to India were processed with the aid of power. In absence of any enquiry by Revenue or any evidence received from the Mission abroad., it is difficult to conceive that the goods were processed abroad with the aid of power. Bonafide belief of appellant on the basis of certificates issued by fore .....

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..... hout the aid of power. Whereas appellant claimed that the goods shall fall under CTH 1301.90 for no evidence led by Revenue to show that enquiry was conducted with the proof carrying out to demonstrate that the goods were processed with the aid of power. 3. Appellant submitted that to make allegation that the goods shall fall under CTH 1301.10, the burden of proof lies on Revenue relying on the d .....

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..... the Forest Department of Srilanka stating clearly that the "Oleo Pine Resin" is a forest product in Srilanka and it is produced without the aid of power cannot be ruled out without Revenue leading to any cogent evidence to the contrary. Therefore, being guided by the ratio laid down by the Hon'ble Supreme Court in Para-15 of its judgement in the case of UOI Vs. Garware Nylons Ltd. (supra), the ap .....

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