https://www.taxtmi.com/caselaws?id=89389 Where invoice wording is disputed, exemption eligibility should be determined by reading the invoice with contemporaneous and collateral documents for the entire import transaction, rather than relying on invoice description alone. The Tribunal noted that the purchase order, proforma invoice, packing list, supplier clarification and the five airways bills were relevant to ascertain whether the imports comprised five complete local exchanges or only parts of a telephone exchange. The matter was therefore remanded for de novo adjudication so that all five refund claims could be examined together under Notification No. 59/88-Cus. en-us Thu, 08 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 17:42:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89389 Where invoice wording is disputed, exemption eligibility should be determined by reading the invoice with contemporaneous and collateral documents for the entire import transaction, rather than relying on invoice description alone. The Tribunal noted that the purchase order, proforma invoice, packing list, supplier clarification and the five airways bills were relevant to ascertain whether the imports comprised five complete local exchanges or only parts of a telephone exchange. The matter was therefore remanded for de novo adjudication so that all five refund claims could be examined together under Notification No. 59/88-Cus. Case-Laws Customs Thu, 08 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89389