https://www.taxtmi.com/caselaws?id=86778 Imported goods were not shown to be a complete High Pressure Liquid Chromatograph system in knock-down condition, so the concessional benefit under Notification No. 105/89-Cus. was not available. The invoice described the items only as separate parts with individual pricing, and the importer did not produce the Bill of Entry or catalogue for examination. In the absence of clear documentary proof that the supply constituted a single complete HPLC system, the claim for re-assessment and refund failed and the rejection of refund was sustained. en-us Thu, 24 Apr 1997 00:00:00 +0530 Sat, 27 Aug 2011 13:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86778 Imported goods were not shown to be a complete High Pressure Liquid Chromatograph system in knock-down condition, so the concessional benefit under Notification No. 105/89-Cus. was not available. The invoice described the items only as separate parts with individual pricing, and the importer did not produce the Bill of Entry or catalogue for examination. In the absence of clear documentary proof that the supply constituted a single complete HPLC system, the claim for re-assessment and refund failed and the rejection of refund was sustained. Case-Laws Customs Thu, 24 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86778