Customs exemption claim fails where importer cannot prove plastic sheets were made from scrap plastic.

Exemption under entry 32 of Notification No. 53/88-Customs had to be proved by the importer, and the burden was not discharged where the only supporting material consisted of supplier certificates from traders rather than manufacturers. No satisfactory basis was shown for the claim that the imported plastic sheets were manufactured from scrap plastic or waste, so the evidence was inadequate to establish eligibility. The exemption claim therefore failed and the importer was not entitled to the benefit.

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Issues: Whether the appellant was entitled to exemption under entry 32 of Notification No. 53/88-Customs in respect of the imported plastic sheets on the basis that they were manufactured out of scrap of plastic.

Analysis: The claim for exemption was required to be established by the importer. The only material relied upon consisted of certificates issued by suppliers, who were traders and not manufacturers, and no satisfactory basis was shown for their assertion that the goods were manufactured out of scrap plastics/waste. The evidence was found inadequate to substantiate the exemption claim, and the burden of proving eligibility was not discharged.

Conclusion: The appellant was not entitled to the exemption and the claim failed.

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