https://www.taxtmi.com/caselaws?id=108274 Exemption for imported coke depended on the claimant strictly proving that the goods matched the notification description, including the prescribed phosphorus limit. Classification for tariff purposes did not itself establish eligibility for exemption. The importer's evidence did not satisfactorily prove that the goods were coke rather than semi-coke, so exemption was unavailable. Alleged exemptions granted to other importers did not create an enforceable right, particularly where the supporting record was incomplete; even an erroneous exemption elsewhere could not govern the claimant's entitlement. The denial of exemption was therefore upheld. en-us Thu, 05 Sep 2002 00:00:00 +0530 Fri, 30 Mar 2012 17:18:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108274 Exemption for imported coke depended on the claimant strictly proving that the goods matched the notification description, including the prescribed phosphorus limit. Classification for tariff purposes did not itself establish eligibility for exemption. The importer's evidence did not satisfactorily prove that the goods were coke rather than semi-coke, so exemption was unavailable. Alleged exemptions granted to other importers did not create an enforceable right, particularly where the supporting record was incomplete; even an erroneous exemption elsewhere could not govern the claimant's entitlement. The denial of exemption was therefore upheld. Case-Laws Customs Thu, 05 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108274