https://www.taxtmi.com/caselaws?id=113947 An importer claiming exemption under a specific tariff entry must affirmatively prove that the goods strictly satisfy the entry's conditions. The imported vertical turret lathe had already been assessed under the turret lathe entry, but the record, including product literature, did not show that it was a vertical turret lathe of single column type with a work table diameter up to 1500 mm. As the claimed identity of the goods was not established, entitlement to the more specific exemption entry failed and the refund claim was rejected in favour of the Revenue. en-us Mon, 28 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 13:40:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113947 An importer claiming exemption under a specific tariff entry must affirmatively prove that the goods strictly satisfy the entry's conditions. The imported vertical turret lathe had already been assessed under the turret lathe entry, but the record, including product literature, did not show that it was a vertical turret lathe of single column type with a work table diameter up to 1500 mm. As the claimed identity of the goods was not established, entitlement to the more specific exemption entry failed and the refund claim was rejected in favour of the Revenue. Case-Laws Customs Mon, 28 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113947