https://www.taxtmi.com/caselaws?id=86374 Imported fusite terminals were accepted as classifiable under heading 85.36, but the concessional customs duty under Notification No. 162/86-Cus. applied only to goods for use with motors of 1.5 KW or above. The refund claim failed because the appellants did not produce reliable evidence showing the electrical ratings of the motors for which the terminals were specifically intended. Product literature referring to above one and a half HP was insufficient to establish the required threshold. As the goods had already been cleared and were unavailable for examination, the burden to prove entitlement to the exemption and reassessment remained on the appellants, and that burden was not discharged. en-us Tue, 28 Jan 1997 00:00:00 +0530 Wed, 24 Aug 2011 13:19:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86374 Imported fusite terminals were accepted as classifiable under heading 85.36, but the concessional customs duty under Notification No. 162/86-Cus. applied only to goods for use with motors of 1.5 KW or above. The refund claim failed because the appellants did not produce reliable evidence showing the electrical ratings of the motors for which the terminals were specifically intended. Product literature referring to above one and a half HP was insufficient to establish the required threshold. As the goods had already been cleared and were unavailable for examination, the burden to prove entitlement to the exemption and reassessment remained on the appellants, and that burden was not discharged. Case-Laws Customs Tue, 28 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86374