https://www.taxtmi.com/caselaws?id=87845 Contemporaneous examination records showing the Plasma Deposition System and its listed components were treated as decisive, and the later claim of short supply was not supported by sufficient evidence, so exemption under Notification No. 77/89-Cus on that basis failed. A power supply unit imported separately was also treated as an independent item rather than part of the original system, and Note 2(a) of Section XVI supported assessment on its own merits. On that reasoning, the claimed customs exemption was unavailable and the impugned order was sustained. en-us Tue, 11 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:48:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87845 Contemporaneous examination records showing the Plasma Deposition System and its listed components were treated as decisive, and the later claim of short supply was not supported by sufficient evidence, so exemption under Notification No. 77/89-Cus on that basis failed. A power supply unit imported separately was also treated as an independent item rather than part of the original system, and Note 2(a) of Section XVI supported assessment on its own merits. On that reasoning, the claimed customs exemption was unavailable and the impugned order was sustained. Case-Laws Customs Tue, 11 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87845