Strict proof required for specific exemption entry when imported goods must match the tariff description exactly

An importer claiming exemption under a specific tariff entry must affirmatively prove that the goods strictly satisfy the entry's conditions. The imported vertical turret lathe had already been assessed under the turret lathe entry, but the record, including product literature, did not show that it was a vertical turret lathe of single column type with a work table diameter up to 1500 mm. As the claimed identity of the goods was not established, entitlement to the more specific exemption entry failed and the refund claim was rejected in favour of the Revenue.

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Issues: Whether the imported vertical turret lathe was entitled to the benefit of Serial No. (ii)(5) of the exemption notification and consequent refund.

Analysis: The goods had already been assessed under the entry covering turret lathes. To claim the more specific benefit under Serial No. (ii)(5), the importer had to establish that the imported machine was a vertical turret lathe of single column type with a work table diameter up to 1500 mm. No material on record, including the product literature, showed that the goods answered that description. The claim for classification under the said entry therefore remained unproven.

Conclusion: The importer was not entitled to the benefit of Serial No. (ii)(5), and the rejection of the refund claim was upheld in favour of the Revenue.

Final Conclusion: The appeal failed because the importer did not establish that the goods satisfied the conditions of the claimed exemption entry.

Ratio Decidendi: An assessee seeking exemption under a specific tariff or notification entry must affirmatively prove that the imported goods strictly satisfy that entry; where such identity is not established, the benefit cannot be granted.

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