https://www.taxtmi.com/caselaws?id=74195 Imported seamless steel tubes in running length were held ineligible for exemption under Notification No. 350/76-Cus because the condition of import did not match the notification's coverage. The alternative plea for assessment under sub-heading 73.17/19(3) as boiler quality tubes was rejected because no supporting material had been produced before the lower authorities, and the end-use certificate showed use in compressors rather than the claimed purpose. On that basis, the exemption claim and alternative classification were both refused, and the lower authorities' order was upheld. en-us Fri, 10 Apr 1987 00:00:00 +0530 Tue, 07 Jun 2011 12:59:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74195 Imported seamless steel tubes in running length were held ineligible for exemption under Notification No. 350/76-Cus because the condition of import did not match the notification's coverage. The alternative plea for assessment under sub-heading 73.17/19(3) as boiler quality tubes was rejected because no supporting material had been produced before the lower authorities, and the end-use certificate showed use in compressors rather than the claimed purpose. On that basis, the exemption claim and alternative classification were both refused, and the lower authorities' order was upheld. Case-Laws Customs Fri, 10 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74195