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2. Appellant says that the goods imported were clean aluminium lithographic sheets covered by ISRI code word Tablet. But Revenue says that the goods varied in size, rectangular and breadth as per chartered engineers certificate. Therefore those goods shall be aluminium only to be covered under heading 7606 92 90.

3. There is nothing on record to show that the goods imported were aluminium sheets but not clean aluminium lithographic sheets covered by ISRI code word Tablet when the goods imported were of the nature and description falling under heading 7602 00 10. Revenue failed to discharge its burden of proof to rule out claim of appellant for no evidence on record to prove that goods imported were aluminium sheets of thickness exceeding 0.2 mm rectangular (including square) to be covered under heading 7606 92 90. In the absence of discharge of burden of proof by Revenue, it cannot be said mechanically that the goods fall under heading 7606 92 90.