https://www.taxtmi.com/caselaws?id=99043 Exemption under Notification No. 166/80 was unavailable for imported Low Ash Metallurgical Coke because the claimant did not strictly establish compliance with the notification conditions. The appellant was required to produce the relevant Bill of Entry and supporting documents to prove eligibility, but failed to place material sufficient to dislodge the lower authority's finding that the goods did not satisfy the exemption requirements. The denial of exemption was therefore sustained, and the appeals were dismissed. The stated principle is that a party claiming exemption must strictly satisfy the notification conditions and adduce the evidence necessary to prove entitlement. en-us Tue, 04 Jul 2000 00:00:00 +0530 Tue, 24 Jan 2012 18:57:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99043 Exemption under Notification No. 166/80 was unavailable for imported Low Ash Metallurgical Coke because the claimant did not strictly establish compliance with the notification conditions. The appellant was required to produce the relevant Bill of Entry and supporting documents to prove eligibility, but failed to place material sufficient to dislodge the lower authority's finding that the goods did not satisfy the exemption requirements. The denial of exemption was therefore sustained, and the appeals were dismissed. The stated principle is that a party claiming exemption must strictly satisfy the notification conditions and adduce the evidence necessary to prove entitlement. Case-Laws Customs Tue, 04 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99043