Exemption claim for imported goods failed where the importer could not prove they were internally geared motors.

Exemption on imported goods was denied because the importer failed to prove that the goods were internally geared motors covered by the customs notifications relied upon. The record lacked readable supporting documents and the required exemption certificate, examination report, duplicate bill of entry, catalogue, or other reliable evidence. The Chartered Engineer's certificate did not establish the nature of the goods, and the supplier's diagram was illegible. As the goods had already left customs charge, further verification was not possible, so the exemption claim remained unsubstantiated and the appeal failed.

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Issues: Whether the imported goods were internally geared motors and therefore eligible for exemption under the customs notifications relied upon.

Analysis: The appellants did not produce readable supporting documents, nor the required exemption certificate, examination report, duplicate bill of entry, catalogue, or other reliable evidence. The Chartered Engineer's certificate only indicated that there are two types of motors and did not establish that the impugned goods were internally geared motors. The supplier diagram was illegible and could not substantiate the claim. As the goods had already left customs charge, no further verification was possible, and the claim remained unproved.

Conclusion: The claim for exemption was not established, and the appeal failed.

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