Concessional customs duty claim failed for lack of proof that the imported item met the notification's device-based exclusion.

Concessional customs duty under Notification No. 69/87-Cus. depended on proof that the imported Inductosyn Scale did not contain semi-conductor devices or thermionic valves. The importer produced only one certificate, which was insufficient to establish the required condition, and no further evidence was furnished despite the Bench's query. The exemption claim was therefore uncorroborated and was rejected.

---

---

Issues: Whether the importer was entitled to the concessional rate of duty under Notification No. 69/87-Cus. dated 1-3-1987 for the imported item, Inductosyn Scale.

Analysis: The claim for exemption depended on showing that the imported item did not contain semi-conductor devices or thermionic valves as required by the notification. The appellant produced only one certificate, which did not establish that the item lacked semi-conductor devices. No further evidence was adduced despite query from the Bench, leaving the claim uncorroborated.

Conclusion: The claim for concessional duty was not proved and was therefore rejected against the appellant.

---