https://www.taxtmi.com/caselaws?id=106648 Exemption under Notification No. 23/98-Cus. was denied because the importer did not claim the benefit in the Bill of Entry and produced no catalogue or other evidence to show that the machine was an outsole stitching machine covered by the notification. The appellate claim was therefore unsubstantiated on the record, and concessional duty could not be allowed. A claim for exemption or concessional duty must be timely asserted and supported by evidence proving that the goods fall within the notified description. en-us Fri, 26 Jul 2002 00:00:00 +0530 Thu, 15 Mar 2012 11:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106648 Exemption under Notification No. 23/98-Cus. was denied because the importer did not claim the benefit in the Bill of Entry and produced no catalogue or other evidence to show that the machine was an outsole stitching machine covered by the notification. The appellate claim was therefore unsubstantiated on the record, and concessional duty could not be allowed. A claim for exemption or concessional duty must be timely asserted and supported by evidence proving that the goods fall within the notified description. Case-Laws Customs Fri, 26 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106648