https://www.taxtmi.com/caselaws?id=86843 Entitlement to exemption under Notification No. 69/87 and reclassification of an imported watercooled condenser depended on product-specific technical proof. The appellant did not produce catalogue material, literature, technical write-up, expert opinion, or other reliable evidence showing the design, use, or technical character of the goods, and drawings or textbook extracts alone were insufficient. The exemption claim was also conceded to be inapplicable. As a result, neither the claimed exemption nor the alternative change in classification from Heading 8414.90 to Heading 8419.89 was established, and the appeal failed. en-us Thu, 19 Jun 1997 00:00:00 +0530 Sat, 27 Aug 2011 17:00:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86843 Entitlement to exemption under Notification No. 69/87 and reclassification of an imported watercooled condenser depended on product-specific technical proof. The appellant did not produce catalogue material, literature, technical write-up, expert opinion, or other reliable evidence showing the design, use, or technical character of the goods, and drawings or textbook extracts alone were insufficient. The exemption claim was also conceded to be inapplicable. As a result, neither the claimed exemption nor the alternative change in classification from Heading 8414.90 to Heading 8419.89 was established, and the appeal failed. Case-Laws Customs Thu, 19 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86843