https://www.taxtmi.com/caselaws?id=86931 Concessional customs duty under Notification No. 91/89-Cus. was denied because the importer failed to prove that the micro switches strictly met the notification conditions of contact rating below 5 amp. and voltage not exceeding 250 volts AC or DC. The invoices described the goods only as micro switches, and the catalogue relied on did not match the imported items. As no supporting evidence established entitlement to the exemption at clearance or on refund claim, refund of duty paid at the full rate was also refused. The appeals were rejected. en-us Fri, 08 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:02:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86931 Concessional customs duty under Notification No. 91/89-Cus. was denied because the importer failed to prove that the micro switches strictly met the notification conditions of contact rating below 5 amp. and voltage not exceeding 250 volts AC or DC. The invoices described the goods only as micro switches, and the catalogue relied on did not match the imported items. As no supporting evidence established entitlement to the exemption at clearance or on refund claim, refund of duty paid at the full rate was also refused. The appeals were rejected. Case-Laws Customs Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86931