https://www.taxtmi.com/caselaws?id=74586 Exemption from auxiliary duty was denied because the imported goods described in the Bill of Entry as cross linked polyethylene compound did not match the goods covered by the exemption notification, which applied to low density or medium density polyethylene moulding powder or granules. The claim also failed for lack of reliable proof that the consignment actually answered the notification description, as no test results or other convincing evidence were produced. Reference to other imports from the same supplier was insufficient to establish identity of the goods, particularly after the goods had left customs control and further verification was no longer possible. The rejection of the refund claim was therefore upheld. en-us Thu, 31 Mar 1988 00:00:00 +0530 Thu, 09 Jun 2011 17:15:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74586 Exemption from auxiliary duty was denied because the imported goods described in the Bill of Entry as cross linked polyethylene compound did not match the goods covered by the exemption notification, which applied to low density or medium density polyethylene moulding powder or granules. The claim also failed for lack of reliable proof that the consignment actually answered the notification description, as no test results or other convincing evidence were produced. Reference to other imports from the same supplier was insufficient to establish identity of the goods, particularly after the goods had left customs control and further verification was no longer possible. The rejection of the refund claim was therefore upheld. Case-Laws Customs Thu, 31 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74586