Exemption claims under customs notifications require clear contemporaneous proof that imported goods meet the exact prescribed specifications.

An importer claiming exemption under Notification No. 62/88-Cus. had to prove, through reliable contemporaneous documents, that the DC micro motors met the notification's exact specifications. The Bill of Entry, invoice, catalogue, drawing and test report did not clearly establish the required voltage rating or output, and the later attempt to add particulars was not accepted. On that record, the exemption claim was not proved and the denial of the customs duty benefit was upheld.

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Issues: Whether the imported DC micro motors were eligible for exemption under Notification No. 62/88-Cus. dated 1-3-1988 on the basis of the description, invoice, catalogue, drawing and test report produced.

Analysis: The goods were described in the Bill of Entry only as DC micro motor, with no clear particulars of voltage rating or output in the invoice or other contemporaneous import documents. The supporting catalogue, drawing and test report did not clearly establish that the imported goods satisfied the conditions of the exemption notification. On the record, the claimed specifications were not substantiated and the later attempt to rely on additional particulars was not accepted.

Conclusion: The claim for exemption under Notification No. 62/88-Cus. was not proved and was rightly denied.

Final Conclusion: The appeal failed and the denial of the exemption benefit was upheld.

Ratio Decidendi: A party claiming exemption from customs duty must clearly establish, from reliable contemporaneous evidence, that the imported goods satisfy the exact conditions of the exemption notification.

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