https://www.taxtmi.com/caselaws?id=85354 Exemption under Notification No. 232/83, as amended by Notification No. 276/84, depended on the imported connectors being shown to fall squarely within the restricted notified description. The invoice description, read with the indent and supporting documents, did not establish that the goods were PCB type connectors; the importer's drawing could not be correlated with the contemporaneous records. The claim was therefore treated as unsubstantiated, and the rejection of exemption was upheld. The principle stated is that exemption claims must be proved by reliable contemporaneous documents, and unsupported assertions are insufficient. en-us Thu, 13 Jun 1996 00:00:00 +0530 Thu, 04 Aug 2011 15:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85354 Exemption under Notification No. 232/83, as amended by Notification No. 276/84, depended on the imported connectors being shown to fall squarely within the restricted notified description. The invoice description, read with the indent and supporting documents, did not establish that the goods were PCB type connectors; the importer's drawing could not be correlated with the contemporaneous records. The claim was therefore treated as unsubstantiated, and the rejection of exemption was upheld. The principle stated is that exemption claims must be proved by reliable contemporaneous documents, and unsupported assertions are insufficient. Case-Laws Customs Thu, 13 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85354