Exemption claim for imported micro switches fails where the goods are not proved to meet notification conditions.

Concessional customs duty under Notification No. 91/89-Cus. was denied because the importer failed to prove that the micro switches strictly met the notification conditions of contact rating below 5 amp. and voltage not exceeding 250 volts AC or DC. The invoices described the goods only as micro switches, and the catalogue relied on did not match the imported items. As no supporting evidence established entitlement to the exemption at clearance or on refund claim, refund of duty paid at the full rate was also refused. The appeals were rejected.

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Issues: Whether the imported micro switches were entitled to the concessional rate of duty under Notification No. 91/89-Cus. dated 01-03-1989, as amended, and whether refund of duty paid at the full rate was admissible.

Analysis: The notification granted concessional duty only to switches with contact rating less than 5 amp. at voltage not exceeding 250 volts AC or DC. The invoices described the goods merely as micro switches and did not state the contact rating or voltage. The catalogue produced did not contain a description matching the specific imported items. The appellants also had not claimed the notification benefit at the time of clearance and sought refund later without producing evidence establishing that the imported goods satisfied the notification conditions.

Conclusion: The imported goods were not proved to fall within the notification description, so the claim to concessional duty and refund failed.

Final Conclusion: The appeals were rejected, and the duty refund was denied.

Ratio Decidendi: A claimant to exemption or concessional duty under a notification must establish, by reliable evidence, that the imported goods strictly satisfy the notification conditions.

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