https://www.taxtmi.com/caselaws?id=86425 Imported alloy steel forgings were not shown to correlate sufficiently with the claimed heat exchanger parts, so they could not be treated as parts for customs exemption. The bill of entry and invoice described the goods as forgings, while the drawings, invoice particulars and DGTD materials did not establish that the imported items had, without further processing, assumed the character of the specific parts claimed. Because the goods had already left customs charge, a high degree of proof was required to prove correlation with the finished product, and that burden was not discharged. The claim for exemption therefore failed. en-us Fri, 28 Feb 1997 00:00:00 +0530 Wed, 24 Aug 2011 17:18:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86425 Imported alloy steel forgings were not shown to correlate sufficiently with the claimed heat exchanger parts, so they could not be treated as parts for customs exemption. The bill of entry and invoice described the goods as forgings, while the drawings, invoice particulars and DGTD materials did not establish that the imported items had, without further processing, assumed the character of the specific parts claimed. Because the goods had already left customs charge, a high degree of proof was required to prove correlation with the finished product, and that burden was not discharged. The claim for exemption therefore failed. Case-Laws Customs Fri, 28 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86425