https://www.taxtmi.com/caselaws?id=87573 An importer claiming exemption under Notification No. 62/88-Cus. had to prove, through reliable contemporaneous documents, that the DC micro motors met the notification's exact specifications. The Bill of Entry, invoice, catalogue, drawing and test report did not clearly establish the required voltage rating or output, and the later attempt to add particulars was not accepted. On that record, the exemption claim was not proved and the denial of the customs duty benefit was upheld. en-us Fri, 26 Sep 1997 00:00:00 +0530 Tue, 06 Sep 2011 18:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87573 An importer claiming exemption under Notification No. 62/88-Cus. had to prove, through reliable contemporaneous documents, that the DC micro motors met the notification's exact specifications. The Bill of Entry, invoice, catalogue, drawing and test report did not clearly establish the required voltage rating or output, and the later attempt to add particulars was not accepted. On that record, the exemption claim was not proved and the denial of the customs duty benefit was upheld. Case-Laws Customs Fri, 26 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87573