https://www.taxtmi.com/caselaws?id=87822 Eligibility for exemption under a customs notification must be strictly proved by cogent documentary and technical evidence. The importer of a special purpose metal ring machine failed to establish that the goods matched the machine described in Notification No. 40/78-Cus., because the Bill of Entry, invoice, certificate, literature and other material did not satisfactorily correlate the imported machine with the notified equipment. The adverse findings of the lower authorities were not rebutted with adequate supporting data, so the claim for concessional customs duty failed and the exemption was denied. en-us Thu, 09 Oct 1997 00:00:00 +0530 Tue, 13 Sep 2011 11:41:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87822 Eligibility for exemption under a customs notification must be strictly proved by cogent documentary and technical evidence. The importer of a special purpose metal ring machine failed to establish that the goods matched the machine described in Notification No. 40/78-Cus., because the Bill of Entry, invoice, certificate, literature and other material did not satisfactorily correlate the imported machine with the notified equipment. The adverse findings of the lower authorities were not rebutted with adequate supporting data, so the claim for concessional customs duty failed and the exemption was denied. Case-Laws Customs Thu, 09 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87822