Exemption claims for imported connectors require reliable contemporaneous proof that goods match the notified description.

Exemption under Notification No. 232/83, as amended by Notification No. 276/84, depended on the imported connectors being shown to fall squarely within the restricted notified description. The invoice description, read with the indent and supporting documents, did not establish that the goods were PCB type connectors; the importer's drawing could not be correlated with the contemporaneous records. The claim was therefore treated as unsubstantiated, and the rejection of exemption was upheld. The principle stated is that exemption claims must be proved by reliable contemporaneous documents, and unsupported assertions are insufficient.

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Issues: Whether the imported connectors were eligible for the benefit of Notification No. 232/83 as amended by Notification No. 276/84, dated 17-11-1984.

Analysis: The description in the invoice did not establish that the goods answered the restricted categories covered by the amended notification. The indent described the connectors as SG/CRT type, pin type and TR type, and the drawing prepared by the importer could not be correlated with the invoice or other supporting documents. The claim that the goods were PCB type connectors was therefore not substantiated.

Conclusion: The claim for exemption under the notification was rightly rejected as unsubstantiated and the impugned order was upheld.

Ratio Decidendi: A claimant to exemption must establish, by reliable contemporaneous documents, that the imported goods squarely fall within the notified description; unsupported assertions are insufficient.

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