https://www.taxtmi.com/caselaws?id=239424 Entitlement to an exemption notification must be proved strictly by meeting its own product description, and a binding chemical test report showing an average GSM above the notified limit defeated the claim for concessional customs duty on light-weight coated paper. The reliance on the tariff chapter note was rejected because classification provisions do not control eligibility under the notification, and the differential duty demand was upheld. Once the duty demand survived, the refund claim based on the same import also failed because its foundation no longer existed, and the refund was rejected. en-us Fri, 01 Mar 2013 00:00:00 +0530 Wed, 13 Nov 2013 11:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239424 Entitlement to an exemption notification must be proved strictly by meeting its own product description, and a binding chemical test report showing an average GSM above the notified limit defeated the claim for concessional customs duty on light-weight coated paper. The reliance on the tariff chapter note was rejected because classification provisions do not control eligibility under the notification, and the differential duty demand was upheld. Once the duty demand survived, the refund claim based on the same import also failed because its foundation no longer existed, and the refund was rejected. Case-Laws Customs Fri, 01 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239424