https://www.taxtmi.com/caselaws?id=80691 Imported ceramic goods were found not to qualify for exemption under Notification No. 210/71 because their true character was shown by the test report, departmental correspondence, and the importer's own communications to be prepared ceramic enamels or glazes rather than ceramic colours. In the absence of convincing manufacturer literature or technical material supporting the claimed classification, the trade description alone was insufficient to establish eligibility for exemption. The refund claim therefore failed, and the departmental view denying the exemption was sustained. en-us Fri, 29 Jun 1990 00:00:00 +0530 Sat, 18 Jun 2011 15:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80691 Imported ceramic goods were found not to qualify for exemption under Notification No. 210/71 because their true character was shown by the test report, departmental correspondence, and the importer's own communications to be prepared ceramic enamels or glazes rather than ceramic colours. In the absence of convincing manufacturer literature or technical material supporting the claimed classification, the trade description alone was insufficient to establish eligibility for exemption. The refund claim therefore failed, and the departmental view denying the exemption was sustained. Case-Laws Customs Fri, 29 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80691