https://www.taxtmi.com/caselaws?id=88426 Imported creped kraft paper was held not to be established as electrical grade kraft paper qualifying for exemption under Notification No. 37-Customs dated 1-3-1978. The Customs authorities were entitled to rely on the National Test House laboratory report, which was supported by technical particulars and issued by a reputed expert body. Mere dispute by the importer about the standards applied was insufficient to displace that report, especially since no contrary test report or reliable technical material was produced. The denial of exemption was therefore sustained. en-us Mon, 20 Jan 1997 00:00:00 +0530 Sat, 17 Sep 2011 17:26:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88426 Imported creped kraft paper was held not to be established as electrical grade kraft paper qualifying for exemption under Notification No. 37-Customs dated 1-3-1978. The Customs authorities were entitled to rely on the National Test House laboratory report, which was supported by technical particulars and issued by a reputed expert body. Mere dispute by the importer about the standards applied was insufficient to displace that report, especially since no contrary test report or reliable technical material was produced. The denial of exemption was therefore sustained. Case-Laws Customs Mon, 20 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88426