https://www.taxtmi.com/caselaws?id=107444 Exemption under entry 32 of Notification No. 53/88-Customs had to be proved by the importer, and the burden was not discharged where the only supporting material consisted of supplier certificates from traders rather than manufacturers. No satisfactory basis was shown for the claim that the imported plastic sheets were manufactured from scrap plastic or waste, so the evidence was inadequate to establish eligibility. The exemption claim therefore failed and the importer was not entitled to the benefit. en-us Fri, 20 Dec 2002 00:00:00 +0530 Thu, 22 Mar 2012 14:54:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107444 Exemption under entry 32 of Notification No. 53/88-Customs had to be proved by the importer, and the burden was not discharged where the only supporting material consisted of supplier certificates from traders rather than manufacturers. No satisfactory basis was shown for the claim that the imported plastic sheets were manufactured from scrap plastic or waste, so the evidence was inadequate to establish eligibility. The exemption claim therefore failed and the importer was not entitled to the benefit. Case-Laws Customs Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107444