https://www.taxtmi.com/caselaws?id=83714 Replenishment imports claimed under Notification No. 159/90-Cus. must match the technical specifications of the materials actually used in the exported goods. The Tribunal found that the imported tin plates were 0.19 mm thick, while the export documents showed different thicknesses, so the goods were not identical in specification to the export inputs. A tolerance-based argument was rejected because there was no evidence that the import order or relevant specifications contemplated marginal variation. On that basis, the tin plates were held ineligible for exemption under the notification. en-us Mon, 25 Apr 1994 00:00:00 +0530 Sat, 16 Jul 2011 11:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83714 Replenishment imports claimed under Notification No. 159/90-Cus. must match the technical specifications of the materials actually used in the exported goods. The Tribunal found that the imported tin plates were 0.19 mm thick, while the export documents showed different thicknesses, so the goods were not identical in specification to the export inputs. A tolerance-based argument was rejected because there was no evidence that the import order or relevant specifications contemplated marginal variation. On that basis, the tin plates were held ineligible for exemption under the notification. Case-Laws Customs Mon, 25 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83714