Exemption notification conditions must be proved by the claimant before imported goods can qualify for relief.

An exemption notification for imported embellishments for footwear was construed as conditional on their intended use in the leather industry. Mere capability of being used as an embellishment was not enough; the claimant had to prove that the goods satisfied the notification's industry-specific condition. As the importer failed to establish that the zip fasteners were ordinarily used in the leather industry or otherwise met the essential requirement, the exemption claim was rejected.

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Issues: Whether zip fasteners imported for use in the readymade garment industry were entitled to exemption under Notification No. 29/79 on the footing that they were embellishments for footwear used in the leather industry.

Analysis: The notification was construed as granting exemption only where the imported embellishments for footwear were intended for use in the leather industry. Mere capability of being used as an embellishment was insufficient. The importer, as the claimant to exemption, had the burden to establish that the goods satisfied the notification's condition. The appellants failed to show that the zip fasteners were embellishments ordinarily used in the leather industry or that the goods met the essential condition attached to the exemption.

Conclusion: The claim to exemption failed and the matter was decided against the assessee.

Ratio Decidendi: Where an exemption notification makes use in a specified industry a condition for exemption, that condition is a precedent to relief and must be proved by the assessee claiming the benefit.

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